The Finance Act, 2021

Short title. No. 1 2021 Sierra Leone THE FINANCE ACT, 2021 Being an Act to provide for the imposition and alteration of taxes, to give effect to the financial proposals of the Government and to provide for other related matters for the financial year 2021. [ ] ENACTED by the President and Members of Parliament in this present Parliament assembled. Date of commencement. 48 No. Finance Act 2021 6 . Application for renewal of registration (Section 13) 50,000.00 7 . Renewal of registration (Section 13) 500 ,000 .00 8 . License for the manufacturer of a pesticide or chemical (Section 19) 1,000,000.00 9 . Licence for an importer of pesticides or chemicals (Section 19) 500 ,000 .00 10 . License for an exporter or pesticides or chemicals (Section 19) 500 ,000 .00 11 . License for a distributor of pesticides or chemicals wholesale (Section 19) 250 ,000 .00 12 . License for warehousing pesticides or chemicals (except in cases of distributors) Section 19) 1,000,000.00 13 . License for a distributor or pesticides or chemicals for general use (retail) (Section 19) 250 ,000 .00 14 . License for a distributor of restricted pesticides or chemicals (retail) (Section 19) 1,000,000.00 15 . Commercial Applicators license (Section 24) 250 ,000 .00 ACT Supplement to the Sierra Leone Gazette Vol. CXLXII, No. 1 dated 7th January, 2021 SIGNED this 18th day of December, 2020. DR. JULIUS MAADA BIO, President. LS Passed in Parliament this 17th day of November, in the year of our Lord two thousand and twenty. PARAN UMAR TARAWALLY, Clerk of Parliament. THIS PRINTED IMPRESSION has been carefully compared by me with the Bill which has passed Parliament and found by me to be a true and correct printed copy of the said Bill. PARAN UMAR TARAWALLY, Clerk of Parliament.. PRINTED AND PUBLISHED BY THE GOVERNMENT PRINTING DEPARTMENT, SIERRA LEONE. GAZETTE NO. 1 OF 7TH January, 2021. No. 1 Finance Act 2021 No. 1 Finance Act 20212

Unless otherwise provided, this Act shall be deemedto come into operation on the 1st day of January, 2021. PAY-ROLL TAX ACT, 1972

Section 8 of the Pay-Roll Tax Act 1972 is amended insubsection (1) by inserting the following new paragraph immediately after paragraph (c)- "(d)public international organisations " THE CUSTOMS TARIFF ACT, 1978

The First Schedule of the Customs Tariff Act 1978 isamended as follows - (a) by deleting the heading 11.01 and inserting the following new heading 11.01 1101.11.00.000 -Wheat (for industrial 0 % flour production) (b) by deleting the headings 8471.30, 8471.41 and 8471.50 and inserting the following new headings 84.71 -Portable automatic data processing machine and units thereof 5 % 8471.30.10.000 - Presented completely knocked down (CKD) or unassembled for the assembly industry 8471.41.10.000 -Other automatic data processing machines 5 % Date of commencement of Section 2 of Act No 16 of 1972. of First of Act No 16 of 1978. - Presented completely knocked down (CKD) or unassembled for the assembly industry 8471.50.10.000 -Processing units other than those of subheading 8471.41 or 8471.49 Presented completely 5 % knocked down (CKD) or unassembled for the assembly industry THE EXCISE ACT 1982

The First Schedule of the Excise Act 1982 is amendedas follows- (a) deleting the tariff item No. 15.11, the corresponding description in column 2 and the corresponding rates in column 3 and inserting the following new tariff item numbers, descriptions and excise rates on import- HEADING H. S. CODE SITC DESCRIPTION EXCISE RAT E -Vegetable oil and its fractions, whether or not refined, but not 15.11 1511.90.10.000 chemically modified. 10 % - Put up for retail sale in packings with a net content of 5 litres or less of First to Act No 6 of 1982 No. 1 Finance Act 2021 No. 1 Finance Act 20214 HEADING H. S. CODE SITC DESCRIPTION EXCISE RAT E 1511.90.90.000 - Other 10 % 1511:90:20:000 Palm Olein 10 % 1517:10:90:000 Magarine, edible 10 % mixtures or prepartion of vegetable fats or oils fractions of different fats or oils. (b) by deleting heading 34.01 and inserting the following new headings. 34.01 3401.11.00 Soaps for toilet use 20 % 3401.11.10.000 Medicated soap 3401.11.20 Toilet Soap 3401.11.90 Bath Soap 3401.19.00 Multipurpose Soap 3401.19.10 Household Soap 3401.19.30 Soap noodles 3401.19.90 Laundary Soaps 3401.20.00 Soaps in other forms 29.15 2915.60.00 Palmitic acid, steric 20 % acid their salts & esters 2915.60.00 Other salts of 2915.70.00 Palmitic acid 38.23 3823.11.00 Industrial monocar 20 % -boxylic fatty acid oils Steric acid - other forms of steric fatty acids (c) deleting the tariff item No. 22.09 , the corresponding description and excise rate and inserting the following new tariff item numbers, descriptions and excise rates - Tariff Code Description Rate of Excise 22.09 D1. Locally manufactured beer using more than 80% locally produced raw 5 % materials including sorghum, cassava, maize, sugar and barley D2. Locally manufactured beer using more than 70% but less than 80% locally 8 % produced raw materials including sorghum, cassava, maize, sugar and barley D3. Locally manufactured beer using more than 60% but less than 70 % locally 12 % produced raw materials including sorghum, cassava, maize, sugar and barley D4. Locally manufactured beer using more than 50% but less than 60% locally 15 % produced raw materials including sorghum, cassava, maize, sugar and barley No. 1 Finance Act 2021 No. 1 Finance Act 20216 (d) deleting the tariff item No.73.17 the corresponding descriptions and the corresponding rates and inserting the following tariff item numbers, descriptions and rates- HEADING H. S. CODE SITC DESCRIPTION EXCISE RATE 73.17 7317.00.10.00 - Nails 5% THE FORESTRY ACT 1988

Section 25A of the Forestry Act 1988 is amended byrepealing and replacing that section with the following new section - 25A. An exporter of timber log, timber and timber products shall pay to the National Revenue Authority a timber royalty of $3,000 per any 33.2 cubic metres before he exports any timber log, timber and timber products excluding furniture, edge glue boards, plywood and wooden transmission poles from planted forests. THE INCOME TAX ACT 2000

(a) deleting the definition of "gross income" and inserting the following new definition - "gross income means the total income derived from all sources of a taxable person before any deduction or allowance" 25A of Act No. 7 of 1988. of Section 2 2000. "Royalty o n timber export (b) deleting the definition of "impeding tax administration" and inserting the following new definition - “impeding tax administration” means any action by a person to corruptly, by force or threat of force (including any threatening letter or communication) intimidate, harm or obstruct any officer or employee of a person or agent assisting the National Revenue Authority for revenue collection purposes, including any member of the family of such an officer or employee of a person or agent,". (c) deleting the definition of associate person and inserting the following new definition - “associated persons” refer to two or more persons where- (i) one person is controlled by the other; (ii) such persons are each controlled by the same person or persons. One person is controlled by another person under paragraph (i) where - (i) one person acts or is likely to act in accordance with the directions, requests, suggestions or wishes of the other person whether or not the directions, requests, suggestions or wishes are communicated to that person, or (ii) the other person is a legal person, or the other person holds or controls more than 25 percent of the share capital or the voting rights in the other person. No. 1 Finance Act 2021 No. 1 Finance Act 20218

Section 3 of the Income Tax Act 2000 is amended by insertingthe following new subsections immediately after subsection (3)- “(4) For the purpose of subsection (1) a person liable to income tax on chargeable income and taxable activities from a source in Sierra Leone shall register with the National Revenue Authority. (5) A person liable for registration under subsection (4) shall include all electronics, online and digital transactions and activities of a resident taxpayer. (6) A person who fails to register under subsection (4) commits an offence and shall be subject to the penalty provisions under the Act".

Section 5 of the Income Tax Act 2000 is amended byinserting the following new paragraph immediately after paragraph (b) "(c)Subject to section 3, corporate income tax for manufacturing entities or factories whose management and functional activities are exclusively set up outside the Western Area shall be 15 percent."

The Income Tax Act 2000 is amended by inserting thefollowing new section immediately after section 6- of Section 3 of Act No 8 2000. of Section 5 2000. Insertion of new section in Act No. 8 of 2000. 6A Subject to section 3 a minimum tax of 1.5 percent shall be imposed on the turnover of all digital and electronic transactions and sales on the universal income derived by a resident taxpayer in Sierra Leone "

Section 3 of the Income Tax Act 2000 is amended inparagraph (s) of subsection (1) by deleting the word "gross" found immediately before the word "monthly" and inserting the word "basic"

Section 32 of the Income Tax Act 2000 is amended insubsection (2) by inserting the following new paragraph immediately after paragraph (c) - "(d)group members of a company fully registered in Sierra Leone with a minimum of 25 percent holding in the group, shall recoup losses of members in the same group up to ten years as provided for in this Act Provided that ownership and control are tested by reference to the ordinary share capital, voting rights, dividend rights and rights to distributions on liquidation”.

Section 35 of the Income Tax Act 2000 is amended byrepealing and replacing that section with the following new section - 35 (1) In ascertaining a person's chargeable income for a year of assessment , the total deduction for financial costs shall not exceed the amount referred to in subsection (2) (2) The amount of financial costs referred to in subsection (1) shall be equal to the sum of- Minimum turnover tax for online and digital transaction of Section 23 2000. of Section 32 2000. of Section 35 2000. Interest expense No. 1 Finance Act 2021 No. 1 Finance Act 202110 (a) financial gains derived by the persons that are to be included in ascertaining the person’schargeable income for the year of assessment; plus (b) 30 percent of the person's income from the business (3) Paragraphs (a) and (b) of subsection (1) shall be calculated without (a) including financial gains derived by the person or amounts referred to in paragraph (a) or paragraph(b) of section 24 or subsection (8) of section 39 ; or (b)deducting financial costs incurred by the personor amounts referred to in section 39, paragraph (c) or paragraph (d) of subsection (1) of section 32 or section 32A . (4) Financial costs for which a deduction is denied as a result of subsections (1) and (2) shall - (a) be carried forward and treated as incurred during the next tax year; (b) be used in the order in which they are incurred; and (c) not be carried forward for more than 5 years. (5) The Minister may by statutory instrument make regulations relating to the circumstances in which financial costs may be set against financial gains. (6) In this section - "financial cost" means standard interest and any other amount payable under a financial instrument; "financial gain" means standard interest and any other amount receivable under a financial instrument; and "financial instrument" has the meaning prescribed by regulations and, in the absence of regulations takes its meaning from generally accepted accounting principles and includes foreign currency positions.

Section 57 of the Income Tax Act 2000 is amended byrepealing and replacing subsection (1) with the following new "(1)Capital gains tax shall be payable by a chargeable person at the rate of 25 percent of the capital gain accruing to or derived by that chargeable person from the disposal of a chargeable asset."

Section 84 of the Income Tax Act 2000 is amended byrepealing and replacing subsection (2) with the following new subsection- "(2) Subject to subsection (3), a dividend received by a company from another resident company, including a company within a group, shall be exempt from taxation".

Section 85 of the Income Tax Act 2000 is amended byrepealing and replacing paragraph (c) with the following new paragraph - of Section 57 2000. of Section 84 2000. of Section 85 2000. No. 1 Finance Act 2021 No. 1 Finance Act 202112 "(c) retained earnings in excess of 50 percent post tax profit in a current year of assessment for all corporate entities including parastatals shall be taxed at the rate of 10 percent."

Section 89 of the Income Tax Act 2000 is amended insubsection (1) by inserting the following new paragraph immediately after paragraph (j)- "(k) if derived from fees paid for providing managerial, technical or consultancy services in Sierra Leone

Section 95 of the Income Tax Act 2000 is amended byrepealing and replacing subsection (1) with the following new (1) Where a transaction exists between associated persons they shall calculate their income and tax payable according to the arm's length principle. (2) The arm's length principle referred to under subsection (1) requires associated persons to calculate income and tax payable as if the conditions of any transaction between those persons had been made between independent persons acting in the same circumstances. (3)The conditions of any transaction referred to under sub-section (2) includes prices and other terms in place between the associated persons, the structure and characterization of the transaction and whether the transaction would have occurred between independent persons in the same circumstances. " Transfer Pricing of Section 89 2000 . of Section 95 2000 . (4) The Minister responsible for finance may by statutory instrument make regulations relating to transfer pricing to be administered by the Commissioner General for the purpose of dealing with related party and other transactions. (5) Where, in the opinion of the Commissioner- General, a person has failed to comply with subsection (1), the Commissioner-General may make adjustments consistent with subsection (1) and in doing so the Commissioner-General may apply the arm's length conditions of any transaction, including- (a)disregarding a transaction made between associated persons, if no transaction would have been made between independent persons acting in the same circumstances; (b) disregarding a transaction and replacing it with an alternative transaction that is structured and characterised in accordance with the conditions that would be in place had the transaction been between independent persons in the same circumstances (c) recharacterizing debt financing as equity financing. (6) This section shall apply to a transaction between a permanent establishment in Sierra Leone and its non-resident owner as if the permanent establishment and its non-resident owner were separate persons. (7) A person undertaking a transaction with an associated person during a year of assessment shall disclose the following- (a) the relationship with the associated person; (b) the value of the transaction; (c) the transfer pricing method used to ascertain that the pricing of the transaction is in accordance with the arm's length principle; and (d) the financial data derived from comparable transactions used in the transfer pricing method. (8) For the purpose of this section, (a) "transaction" means an arrangement, scheme, undertaking, promise, understanding, dealing, plan, whether expressed or implied, whether or not enforceable by legal proceedings and involving directly or indirectly, more than one person. (b) associated persons shall include parent or holding companies, subsidiary companies, associates, or joint ventures, irrespective of their residential status for tax purposes

Section 114 of the Income Tax Act 2000 is amended insubsection (2) by inserting the following new paragraph immediately after paragraph (c) 114 of Act . "(d) other exempt persons and organisations specified under Section 9 of the Act"

Section 115 of the Income Tax Act 2000 is amended insubsection (3) by inserting the following new paragraphs immediately after paragraph (b) "(c) A taxpayer upon filing of annual income tax returns on the due date, shall be entitled to utilise over a period of time any tax credit established and agreed by the Commissioner-General under a utilisation plan". "(d) A taxpayer who undertakes a Corporate Social Responsibility (CSR) in the normal course of business as complimentary activity in support of government in the following priority areas shall be allowed a 25 percent tax credit on such expenditure in the year of assessment- (i) free and quality school education; (ii) children welfare; (iii) natural disasters and disease outbreaks; (iv) maternal child health (v) agriculture (food and cash crop production, fisheries and animal husbandry) and agri-business (vi) Water and Sanitation.

Section 117 of the Income Tax Act 2000 is amended asfollows- (a) in subsection (2) by repealing and replacing paragraph (c) with the following new paragraph "(c) other payments made under a contract including management and technical fees and other remittances." 115 of Act 117 of Act No. 1 Finance Act 2021 No. 1 Finance Act 202116 (b) in subsection (2) by inserting the following new paragraph immediately after paragraph (c) "(d) fee, commission or other related business benefits providing digital services to a customer, whether through e-commerce, peer-to-peer (P2P), advertising-based, agency or subscription-based platforms". (c) subsection (5) by repealing and replacing that subsection with the following new "(5) Subsection (4) shall not apply to payments made by- (a) a professional service provider, whose income is already subject to withholding tax per transaction under Section 116A of the Act; (b) a person to a contractor during a month in which the person pays a total of Le 500,000 or less to the contractor.

Section 135 of the Income Tax Act 2000 is amended byinserting the following new subsections immediately after subsection (4) " (5) A taxpayer who wishes to extend the one month period required for submitting information and evidence shall make a written application for extension to the Commissioner-General or a designated officer setting out the reasons why he should be granted the extension. A 135 of Act No. 8 of 2000. (6) The Commissioner-General or a designated officer may in writing grant the approval to extend the period of time beyond one month provided the reason given by the tax payer in the application is beyond the control of the taxpayer and therefore valid (7) Where the Commissioner -General or the designated officer does not grant the approval the one-month period of initial notification shall be deemed to be the effective period. (8) Where the taxpayer fails to provide the required information and evidence an administrative penalty shall be imposed by the Commissioner General or the designated officer in addition to full recovery of an assessment raised on the taxpayer based on the following assessment (a) Le500,000,000 for Large Taxpayers; (b) Le250,000,000 for Medium Taxpayers; (c) Le5,000,000 for Small and Micro Taxpayers. (9) The recovery and enforcement provisions in this Act shall apply accordingly in the recovery of any assessments, penalties and interests including costs of enforcement relating to the tax liability so established".

Section 150 of the Income Tax Act 2000 is amended insubsection (1) by repealing and replacing that subsection with the following new subsection - 150 of Act No. 8 2000. (1) A taxpayer who without good course fails to file an income tax return and any other return required by this Act within the required period shall be liable to the following penalties - (a) Le100,000,000 for Large Taxpayers; (b) Le50,000,000 for Medium Taxpayers; (c) Le5,000,000 for Small and Micro Taxpayers; (d) 10 percent of the estimated tax payable based on best of judgement.

Section 155 of the Income Tax Act 2000 is amended byrepealing and replacing that section with the following new section 155 A person who impedes or attempts to impede the administration of this Act or any other tax legislation administered by the National Revenue Authority commits an offence and in addition to the penalty provided shall be liable to an administrative fine not exceeding the amount specified in paragraph 12 of the Ninth Schedule.

The Income Tax Act 2000 is amended by inserting thefollowing new section immediately after section 157. 157A. A person who contravenes paragraph (b) of subsection (1) of section 3 commits an offence and shall be liable - 155 of Act Impeding tax administration In Act No. 8 of 2000. Penalty for failing to register a business (a) to pay an administrative penalty of not more than Le20,000,000 and taxes outstanding for the period; or (b) upon conviction to a fine not exceeding Le100,000,000; or to a term of imprisonment of one year or both the fine and the prison term.

(a) repealing and replacing paragraphs (1) and (2) with the following new paragraphs- 1 Where the turnover, excluding income from property, of a person, not being a company specified under Part III of the First Schedule is less than Le350,000, 000 but not less than Le10,000,000, the income tax payable shall be taxes under the Small and Micro Taxpayer regime at the rate of 3 percent on turnover; 2 Where the taxpayer is a transport service provider; or engaged in alluvial gold, diamond and sand-based exporting, dealing in mining activities, the tax payable by that person shall be the higher between the tax rate on turnover specified in subparagraph (i), and the rates applicable to the business; or any provision in this Act; or taxable persons falling under paragraph 2 or 3 of the Finance Act of 2017. (b) inserting the following new paragraph immediately after paragraph 2- of first schedule to Act No. 8 of 2000. 3 Paragraphs 1 and 2 shall not include taxpayers classified as professional service provider provided for and defined under Section 12 of the Finance Act 2020.

The ninth schedule of the Income Tax Act 2000 is amendedin Paragraph (12) by deleting the fine of Le50,000,000 and inserting the new fine of Le250,000,000 THE GOODS AND SERVICES TAX ACT, 2009

Section 2 of the Goods and Services Tax Act 2009 isamended by inserting the following new definitions - "advertising-based platform" means any digital platform that provides users free access to a webbased service, including a search engine or social media, and charge other persons for advertisement, an often pay-per-click" fee to advertise on the website. "agency platform" means any digital platform that makes sales on behalf of another taxable person or resell in their own name and earn a commission from the sale or earn a mark-up. "digital marketplace" means a platform that allows, enables or releases support for direct interactions between buyers and sellers of goods and services through any electronic or digital means for fee, commission, mark-up or direct business benefit. "E-commerce platform" means any digital platform that facilitates the sale of goods between suppliers, whether own-goods-sellers or sales intermediaries, and consumers who transact through the platform, of ninth schedule to Act No. 8 of 2000. of section 2 for which payment is normally made through the platform that charges a commission to the vendor for each sale. "peer-to-peer platform" means any digital sales intermediary or platform that facilitates sales between individual suppliers and consumers with the platform receiving a commission for each transaction such as ride-sourcing services, accommodation rentals, and household chores, offered by self-employed individuals who own the assets for offering the services. "subscription-based platforms" means any digital platform that provides goods or services to consumers in exchange for paying membership fees at regular intervals, whether in an on-going or oneoff contracted basis.

Section 6 of the Goods and Services Tax Act 2009 isamended by inserting the following new subsection immediately after subsection (1) "(1A) For the purpose of this Act supply of service means any commercial activity other than a supply of goods for which the service provider is obliged to provide a service to another party and a customer for payment ".

Section 8 of the Goods and Services Tax Act 2009 isamended by inserting the following new paragraph immediately after paragraph (g)- "(h) digital market supply or digital services through a digital marketplace, refers to e-platforms, whether emedium, e-commerce, peer-to-peer (P2P), advertisingbased, agency or subscription-based that include Amendemnt of section 6 Amendemnt of section 8 of 2009 (i) downloadable digital contents, subscription-based media; software programs; electronic data management; supply of music, film, and games electronically; online sale of goods; and any online betting activity; (ii) search engines and automated help desk services, online tickets, e-learning platforms, audio, vision or digital media, transport hailing platforms, among others.

Section 19 of the Goods and Services Tax Act 2009 isamended by - (a) repealing subsections (9) and (10) (b) repealing and replacing subsection (11) with the following new subsection "(9) Persons and organisations covered under the Schedules shall pay GST on goods and services and request for refunds to be paid within 90 days after submission of refund claim and show evidence of payment of GST on the particular goods and services (c) renumbering of the following subsections (i) subsection (11) as subsection (9); and (ii) subsection (12) as subsection (10)

Section 34 of the Goods and Services Tax Act 2009 isamended as follows - (a) in subsection (1) by repealing and replacing that subsection with the following new of section 19 of section 34 "(1) A person who has not received a GST invoice from a taxable person or GST- registered supplier for purchase or supply made, may request a GST invoice as evidence that a taxable supply was received (b) in subsection (2) by repealing and replacing that subsection with the following new "(2) A registered GST supplier or business shall comply with subsection (1) by issuing to the customer an original GST receipt or invoice generated from the electronic cash register (ECR) system or any automated system of the National Revenue Authority, in respect of all supplies of goods or services made, whether such GST receipt or invoice is requested by the customer or not" (c) by inserting the following new subsections immediately after subsection (3): (4) A registered GST taxpayer shall report within 24 hours to the Commissioner-General any breakdown or fault in the use of the electronic cash register System so as to allow timely repairs or replacement of the machine. (5) A registered GST taxpayer who fails to use the electronics cash register system or fails to report a breakdown or any fault affecting the effective use of the electronic cash register system, shall be subject to the penalty provisions prescribed in the regulations relating to the electronics cash register system". (6) In the case of breakdown in the systems issuing electronically generated receipts from the electronic cash register system and other fields of practice that provide expertise and other technical services for the payment of a fee."

The Goods and Services Tax Act 2009 is amended byinserting the following new section immediately after section 50- 50A. (1) For the purposes of this Act the Commissioner-General shall whether remotely or through installations, ensure real time and direct capture of information on turnover from - (a) casinos and related facilities; (b) money market operatives including, Money Gram, Western Union, RIA, Afro International, banks, foreign exchange bureaux, etc.; (c) mobile network operators (MNOs) and Internet Service Providers (ISPs); (d) utility service providers including Electricity Distribution and Supply Authority (EDSA), Electricity Generation and Transmission Company (EGTC), Independent Power Producers (IPPs), water production and supply services; and (e) other similar businesses. Real time and direct capture of data In Act No. 7 2009. similar automated systems of the National Revenue Authority, the Commissioner- General shall authorise in writing a GST registered taxpayer to use an alternative receipting system prescribed by the Commissioner-General until the breakdown or fault is rectified". (7) Subject to subsection (6), the Commissioner-General may use any of the provisions in this Act and any other similar enactments to deal with the non-use, misuse or tampering of the electronic cash register system, and other similar systems of the NRA. 32. The Goods and Services Tax Act 2009 is amended by inserting the following new section immediately after section 40- 40A. (1) A taxpayer who engages the services of a professional service provider shall pay all output GST related to the services directly to the National Revenue Authority. (2) The liability to lodge a monthly GST return by a professional service provider and pay any additional GST or claim refunds shall not depend on the taxpayer referred to under sub-section (1) making a direct payment of GST to the National Revenue Authority for all output GST related to the services performed. (3) For the purposes of this Act, a professional service provider includes an accountant, economist, lawyer, medical doctor, engineer, management and tax consultants and other consultant in similar In Act No. 7 2009. GST payment fo r professional services.

2009 is amended by - (a) repealing and replacing item 7 with the following new item- Medical services and pharmaceuticals. Medical services, mosquito nets; and a list of drugs approved and published in the Gazette by the Ministry of Health for treatment of malaria, HIV-AIDS, leprosy, tuberculosis, snake bites, rabies and laser fever, diabetes, high blood pressure, hepatitis, Typhoid, vaccines, condoms. (b) repealing and replacing item 10 with the following new item Financial services The operations of financial institutions licensed, regulated and supervised under the Bank of Sierra Leone Act, 2019 or any other similar enactment and include but not limited to Commercial Banks Financial Associations, micro-finance institutions, Apex Bank and Cooperatives, Capital markets, Discount Houses, Home Mortgage Finance, Leasing Companies and Foreign Exchange Bureaux" (c) inserting the following new item immediately after items (21) Telecommunication Services without free and promotional calls and use to the extent that the value of such supply does not exceed 10 percent of the total billable and unbillable calls used in that period. (d) inserting the following new item immediately after items (24) of Second "(7) Supply: (22) Supply Description "(10) Supply: Teaching and Learning materials materials specifically imported in reasonable quantities by and consigned to registered schools for official use and not resale outside the school. They must be labelled or bearing an imprint for recognition as items belonging to that particular school and shall be approved by the ministry responsible for basic and secondary education. They include- (a)Interactive white boards; white & green boards (b)Pens and pencils (c) Textbooks and exercise books (d) Art and craft and materials, drawing paper, glue, ink and crayons (e) School recreational equipment: playground equipment, manipulative toys for daycare pre-school, Physical and Health Education items (Balls, Nets, Hurdles, etc.) (f) Uniforms/apparels, such as socks, bags, specifically designed and recognized for a particular school" "(26) Supply: Environmentally friendly activities Description: supply relating to the management and recycling of plastics and other wastes in support of environmentally friendly activities" "(27) Supply: Bulk wheat (grain) Description: wheat is considered as bulk wheat when it is used as input for industrial manufacturing of flour" "(28) Supply: Wheat Flour Description: supply in respect of imported and domestically produced wheat flour" "(25) Supply: Electrical energy consumption The consumption, supply or use of renewable energy from mini grids-connected solar power in Sierra Leone. THE FINANCE ACT 2009

Section 6 of the Finance Act, 2009 is amended inparagraph(a) by repealing and replacing sub-paragraph (v) with the following new sub-paragraph- "the imposition of a processing fee of Le100,000 for the maintenance of the automated system, cost of e-messaging and amendments on electronic customs declarations (Single Customs Declaration (SCD) and manifests". THE CUSTOMS ACT, 2011

Section 1 of the Customs Act, 2011 is amended by deletingthe definition of "good" and inserting the following definition- "goods" includes stores, baggage, animals, conveyances, articles, materials, currency and digital goods (with or without physical presence

Section 15 of the Customs Act, 2011 is amended by insertingthe following new subsection immediately after subsection (2)- "(3). Notwithstanding subsection (2), customs value for exported goods shall be the Free on Board (FOB) value

Section 29 of the Customs Act, 2011 is amended by repealingand replacing subsection (4) with the following new subsectionsof section 1 of 2011. of section 6 of 2009 of section 15 of 2011 of section 29 of 2011. "(29) Supply: (4) A re-determination under subsection (1) shall not be subject to review, or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided for under Sections 30 to 32. (5) Duties and taxes re-determined under subsection (1), except otherwise dealt with as provided for under Sections 30 to 32, shall be paid within 72 hours from the time and date such debts were communicated.

The Customs Act 2011 is amended by inserting thefollowing new section immediately after section 53- 54A. A person who fails to produce to customs for post clearance audit purposes any account, books, letters, invoices, statements or other documents required under subsections (1)(2) and (3) of section 53 shall be deemed to have contravened this Act and shall be subject to a fine in accordance with subsection (8) of section 80". THE FINANCE ACT 2016

Section 38 of the Finance Act, 2016 is amended by repealingand replacing that section with the following new section. “Any business employing a female employee in a management position between 1st day of January 2021 and 31st day of December 2023 shall be eligible to a tax credit at a rate of 6.5 percent on the PAYE of that female employee”. Failure to submit books and maintain proper records In Act No. 9 2011. of section 37 of Act No. 6 of 2016 ection 38 of Act No. 6 of 2016. (c) paragraph 3(1) by inserting a new subparagraph immediately after subparagraph (e)- "(f) royalty return, estimate of resource rent tax, return of resource rent tax." THE FINANCE ACT 2019

Section 32 of the Finance Act, 2019 is amended byrepealing and replacing that section with the following new section 32 (1)Notwithstanding any law , rates fees and charges passed by Parliament on or before the commencement of this Act shall be deemed to have been passed under the authority of a Finance Act. (2) Notwithstanding any Law to the contrary, rates, fees and charges shall be made under the authority of a Finance Act (3) Where a rate, fee or charge is to be applied by a ministry, department or an agency of government without being made to pass under the authority of a Finance Act, such a rate, fee or charge shall be void. of Section 32 of Act No. 32 of 2019. limitation on legislative changes of rates fees and charges . THE REVENUE ADMINISTRATION ACT, 2017 42. The Second Schedule to the Revenue Administration Act 2017 is amended in- (a)paragraph (1) by inserting the following new sub-paragraph immediately after subparagraph (e): (f) in relation to theExtractive Industries Revenue Act 2018- (i) a return of royalties filed under section 43 of the Extractive Industries Revenue Act, 2018; (ii) an estimate of mineral resource rent tax or petroleum resource rent tax filed under sub- section (1) of section 45 of the Extractive Industries Revenue Act, 2018; and (iii) a return of mineral resource rent tax or petroleum resource rent tax filed under subsection (1) of section 46 of the Ex-tractive Industries Revenue Act, 2018. (b) sub-paragraph (c) of paragraph 2(1) by inserting the words "and (f)"immediately after the letter (d) of Second to Act No. 10 0f 2017. THE FINANCE ACT 2019

Section 30 of the Finance Act 2019 is amended by repealingand replacing that section with the following new section- “There shall be a National Monitoring and Evaluation Department within the Office of the President which shall be responsible for.....” (a) creating an effective national institutional framework to monitor and evaluate Government and donor funded public sector project as well as the National Development Plan (PRSP4); (b) leading, monitoring and evaluating all development programmes and projects including Government and donor funded public sector project and the Development Plan (PRSP4) using modern technology. (c) conducting special studies on various aspects of public sector projects and establishing and maintaining a data base on all completed and ongoing projects. GENERAL PROVISIONS

(1) A person who fails to use or tampers with any systemor installation of the National Revenue Authority shall be deemed to be impeding tax administration and shall be liable to (a) the prescribed penalty provisions provided for in Paragraph 12 of the Ninth Schedule to the Income Tax Act of section 30 of Act No. 2 of 2019. Evading Taxation by not Using or Tampering with the system. (b) in the case of a small and medium enterprise to an administrative fine of 20,000,000 or upon conviction a fineof Le50,000,000 or an imprisonment term of up to three years or both the imprisonment term and fine. (2) Notwithstanding paragraphs (a) and (b) of subsection (1) the Commissioner-General shall assess to the best of his judgement the amount of revenue lost as a result of any action or inaction by the taxpayer, agent or related party as the case maybe without objection by the taxpayer. (3) The Commissioner-General shall fully recovery all unpaid taxes as provided for in this act.

Any small and medium enterprise established betweenthe period 1st January 2021 and 31st December 2023,shall be eligible to a tax relief on the income derived in the first one year of business operations

Notwithstanding this Act and any other enactments tothe contrary all fees relating to the registration, regulations and other applicable charges for gaming and betting companies , casinos gambling and similar businesses shall be collected by the National Revenue Authority.

Sierra Leone's passport, national identification cards, business incorporation and registration certificate, vehicle licence, staff for Paramount Chief, medallion for awards and voters identification cards on behalf of the Government shall attract a zero percent import duty rate.

Commissioner- General a withholding tax exemption shall be granted to businesses involved in the service of highly skilled experts whose services are not readily available in Sierra Leone subject to an approved scheme for skills transfer to Sierra Leoneans Startups for Small Medium Enterprises (SMEs). Fees to be Collected by NRA Import duty Rate on Specific Imported Materials. Withholding Tax exemption For expatriates.

REG 13 on Supplementary Protection Measures (SPM) for the implementation of the ECOWAS Common External Tariffs (CET), the minister responsible for finance may take steps by statutory instruments to impose or alter taxes to regulate the production, supply and distribution of essential commodities and the trade therein, for reasons of regular supply and fair prices. (2) For the purpose of subsection (1), essential commodities refer to produce such as rice, wheat flour, cooking oil and baby food, animal feeds, and if supply is obstructed or short would affect the normal life of the average Sierra Leonean. (3) For the purpose of this Act "fair price" means the price of any essential commodity as determined by the Government for the purpose of- (i) regulating the prices at which any essential commodity may be bought or sold in any area; (ii) procuring any essential commodity for purpose of subsection (1), (iii) regulating, restricting or prohibiting the sale, disposal, transport and movement of any essential commodity.

Notwithstanding this Act and any other enactment to thecontrary all tourism establishments registered with the National Tourist Board shall be eligible for income tax relief for the period of 1st January 2021 to 31st December 2023.

(1) Nothwithstanding any other law to the contrary anexporter of produce such as coffee, cocoa, cashew nut, palm oil, vegetable oil, fisheries products and forest products shall from the 1st day of April 2021 repatriate through the commercial banking system, the minimum of 30 percent of his export proceeds to Sierra Leone within a period of 3 months from the day of export. (2) The exporter referred to under sub-section (1) shall submit copies of the repatriation documents to the Bank of Sierra Leone as evidence of export. Tourism relief. Repatriation of export proceeds. Regulation of essential Commodities (3) Where the exporter fails to submit evidence of repatriation referred to under sub-section (2) it shall be presumed that the exporter has contravened sub-section (1) and shall not be issued renewal of anual license and export clearance certificate unless the contrary is proved.

Subject to sub-section (4) of section 110 of the Constitutionof Sierra Leone 1991, the Minister responsible for finance shall for the purpose of section 45 of the Local Government Act 2004 make regulations by statutory instrument for the implementation of property tax (rates) in Sierra Leone and for other related matter.

(a) Ministry responsible for information and communications; (b) Ministry responsible for Internal Affairs; (c) Ministry responsible for environment; (d) The Judiciary; (e) National Civil Registration Authority; (f) Petroleum Regulatory Agency; and (g) Office of the Administration and Registrar General. shall be as set out in the Schedule.

Any business engaging in the provision or supply ofrenewable energy from solar mini-grids in Sierra Leone shall be eligible for a five-year corporate tax relief, commencing from the date of registering first commercial production or 1st January 2021, or whichever comes later Provided the relief is fully reflected in the tariff price negotiated between the government and the business concerned. Fees, rates and charges for MDAs. Regulation on property Tax. Corporate tax exemption for mini grids. 1. OFFICE OF THE ADMINISTRATOR AND REGISTRAR GENERAL N O SERVICES OFFER Rate 1.0. Business Reg istration Section 1.1. Sole proprietorship 165,000 1.2. Partnership 172,500 1.3. Change of Name 60,000 1.4. Certified Copy 30,000 1.5. Change of Address 60,000 1.6. Change of Business Nature 60,000 1.7. Filing Fee 7,500 1.8. Closure of Business 7,500 1.9. Search/Verification 15,000 1.10. Opening of New Branch 97,500 2.0 . Marriag e Reg istration Section 2.1. Booking of Date 150,000 2.2. Civil Wedding 450,000 2.3. Registration of Christian Marriage Certificate 75,000 2.4. Registration of Muslim Marriage Certificate 7 5,00 0 2.5. Sale of Marriage Certificate 75,000 2.6. Certified True Copy 30,000 2.7. Sale of Muslim divorce Certificate 7 5,00 0 2.8. Christian Marriage License 37 5,00 0 2.9. Non-Impediment Certificate 375,000 3.0. Intellectual Property & Trademarks Registry 3.1. Registration of Trademarks 30 0,00 0 3.2. Renewal of Trademarks 300,000 3.3. Assignment of Trademarks 15 0,00 0 3.4. Merger of Trademarks 15 0,00 0 3.5. Change of Name 10 0,00 0 3.6. Change of Address 10 0,00 0 3.7. Search Fee 10,000 3.8. Withdrawal of Trademarks 10 0,00 0 3.9. Cancellation of Trademarks 10 0,00 0 3.10. Amendments of Trademarks 10 0,00 0 3.11. Trademarks Certify True Copy 2 5,00 0 SCHEDULES FOR NON-TAX REVENUE FEESAND LEVIES 1. LIQUOR LICENCES No Descriptio n Rate per Annum (Le) 1 . Wine and Beer on and off 50 0,00 0 2 . Wine and Beer off 50 0,00 0 3 . Wine and Beer retail off 75 0,00 0 4 . Saloon Bar 75 0,00 0 5 . Hotel 2,5 00,0 00 6 . Occasional 10 0,00 0 7 . Wholesale 1,0 00,0 00 8 . Intoxicating Liquor (in Bars) 50 0,00 0 1. SCHEDULE OF FEES PAYABLE IN THE MAGISTRATE COURT No Descriptio n Fes (Le) 1 . Issuing of Claim 3 0,00 0 2 . Ejectment Notice 5,000 3 . Ejectment Summons 1 0,00 0 4 . Criminal Summons (per count) 1 0,00 0 5 . Praecipe 5,000 6 . M ot io n 1 0,00 0 7 . Filing of Defence and Counter Claim 3 0,00 0 8 . Filing of Defence 3 0,00 0 9 . Filing Appeal Notice 2 5,00 0 10 . Filing of Counter Claim 10 0,00 0 11 . Entering of Consent Judgment 5 0,00 0 12 . Addition of Parties 2 5,00 0 13 . Affidavit of Service 2,000 14 . Filing of Affidavits 1 0,00 0 15 . Court Order 5,000 16 . Filing of Court Orders 2 0,00 0 17 . Issuing of Subpoena 1 5,00 0 18 . Ejectment Warrant 1 0,00 0 19 . Execution of Warrant 2 0,00 0 20 . Filing of Amendment 3 0,00 0 21 . Copy of Judgment (per page) 5,000 22 . Official copies of Court documents: 1 – 10 pages 2 5,00 0 11 – 20 pages 3 0,00 0 Above 20 pages 50,000 23 . Official copies of transcript (per page) 2,000 24 . Filing of any other court Document not listed above 2 0,00 0 25 . Search fee 1 0,00 0 N O SERVICES OFFER Rate 5.0 Land Tax: 5.1. Central Freetown 20 0,00 0 per Acre 5.2. Other Areas in the West 10 0,00 0 per Acre 5.3. Farmland 1 0,00 0 per Acre 4. PRICES OF GAZETTE AND PUBLICATION No. Rate 1 . Sierra Leone Gazette-Annual 40 0,00 0 Subscription-Inland 2 . Annual Subscription-Overseas 2,7 50,0 00 3 . Bound Legislations 3 5,00 0 4 . Budget Speech 2 0,00 0 5 . Economic Bulletin 3 5,00 0 6 . Commissions of Inquiry Report 3 0,00 0 7 . Commission White Paper N.C.U. R 3 0,00 0 8 . Presidential Address 2 2,50 0 3.12. Opposition of Trademarks 10 0,00 0 3.13. Restoration Fee 400,000 3.14. Surcharge 5 0,00 0 4.0. Land Registry and Co nveyance 4.1. Registration of Instrument 20 0,00 0 4.2. Will Deposit 10 0,00 0 4.3. Will Withdrawal 1 0,00 0 4.4. Certify True Copy 5 0,00 0 4.5. Search Fee 5 0,00 0 4.6. Stamp Duty Fees 0.1% of Consideration N O SERVICES OFFER Rate 1 . Pension cards 6 5,00 0 Per Book 2 . General Receipt Books 2 7,00 0 1 book 3 . Accountant-General Receipt Books 2 5,00 0 1 book 4 . Store Form II Receipt Books 5 0,00 0 1 book 5 . I.D.T.Books 4 5,00 0 1 book 6 . Impress Cash Book 19 5,00 0 1 book 7 . Vote Service Ledger 19 5,00 0 1 book 8 . Revenue Cash Book 19 5,00 0 1 book 9 . Way Bill Books 2 5,00 0 1 book 5. MINISTRY OF INFORMATION AND COMMUNICATIONS GOVERNMENT PRINTING DERARTMENT 9 . Sierra Leone Studies 2 2,50 0 10 . Sierra Leone Figures 2 2,50 0 11 . New Education Policy 8 5,00 0 12 . Quarterly Economic Trends 3 0,00 0 13 . The Constitution of Sierra Leone 3 7,50 0 1991 (Bound) 14 . Parliamentary Debate 6 0,00 0 15 . Public Budgeting Act (Bound) 3 0,00 0 16 . Constitutional Review Commission 3 0,00 0 17 . The Public Service Commission 3 0,00 0 18 . Report of Salpost and White paper 4 5,00 0 19 . Report of Sierratel and White paper 4 5,00 0 20 . Sierra Leone Gazette-Local Sales 5 0,00 0 21 . The Local Government Act,2004 (Bound) 1 0,00 0 22 . The Education Act,2004 1 7,50 0 23 . National Social Security and Insurance 2 0,00 0 Trust Act,2001 24 . The Legal Practitioners Act,2000 2 0,00 0 25 . Privatisation Act, 2002 2 0,00 0 26 . State Proceedings Act,2000 2 0,00 0 27 . Economic Bulletin March,2004 2 5,00 0 No. Rate No. 1 Finance Act 2021 No. 1 Finance Act 202140 10 . Payment Voucher Book in Quad 10 0,00 0 1 book 11 . Commitment Control Forms Book 6 5,00 0 Per Book 12 . S.I.V.Books 6 5,00 0 Per Book 13 . Allocated Store Ledgers 8 5,00 0 Per Book 14 . Special Imprest Book 6 5,00 0 Per Book 15 . Treasury Forms 71 4 5,00 0 Per 100 16 . Weights and Measures Books 4 0,00 0 Per Book 17 . Bank paying Slip Book 5 5,00 0 Per Book 18 . Receipt Cash Books 19 5,00 0 Per Book 19 . Bank Authority 6 0,00 0 Per 100 20 . Cattle Traders Licence Receipt 6 0,00 0 Per Book Books 21 . Advice of Changes Books 50,000 Per Book 22 . Special Imprest Forms 8 0,00 0 Per 100 23 . Standing Imprest Forms 8 0,00 0 Per 100 24 . Cheque Order Forms 8 0,00 0 Per 100 25 . Revenue Vouchers 4 5,00 0 Per 100 26 . Salary Voucher No.68 45,000 Per 100 27 . Retirement of Impress Forms 45,000 Per 100 28 . Imprest Treasurer Form 129 4 5,00 0 Per 100 29 . Imprest Adjustment Forms No.130 8 0,00 0 Per 100 30 . Departmental Warrant 45,000 Per 100 31 . Customs Assessment Books 4 5,00 0 32 . Salary Voucher Verification 5 0,00 0 Per 100 33 . Store Requisition Books 4 5,00 0 Per 100 34 . Hard Cover Diaries 2 7,00 0 Per Book 35 . Soft Cover Diaries 2 0,00 0 Per Book 36 . Calenders 1 5,00 0 Per Copy 37 . Invitation cards (cut cards) 4x5 8 5,00 0 Per 100 41/ 2x6 95,000 Per 100 5 x7 12 0,00 0 Per 100 6 x8 13 5,00 0 Per 100 38 . Visiting Cards 1,0 00,0 00 Per 100 39 . Complementary Slips 45,000 Per 100 40 . Letter Head A4 8 0,00 0 Per 100 41 . Letter Head A5 4 5,00 0 Per 100 42 . Christmas Cards-Art Board 160,000 Per 100 43 . Christmas Cards-Manilla 12 0,00 0 Per 100 44 . Way Books 2 7,00 0 Per Book 45 . Attendance Registers 8 0,00 0 Per Book 46 . Record of Service 35 0,00 0 Per 100 47 . Pensions Computation 9 5,00 0 Per 100 48 . Economic Bullentin 5 0,00 0 Per Book 49 . File Covers 1 2,00 0 per copy 50 . Invitation Cards-Plain Gilt Edge Per 100 4 x5 14 0,00 0 Per 100 4 x6 15 0,00 0 Per 100 5 x7 17 0,00 0 Per 100 6 x8 19 0,00 0 Per 100 51 . Invitation Cards-Plain Gilt Edge Crested 4 x5 15 0,00 0 Per 100 4 x6 16 0,00 0 Per 100 5 x7 18 0,00 0 Per 100 6 x8 20 0,00 0 Per 100 52 . ALlocated Store Ledgers 8 5,00 0 Per Book 53 . Visitors Books 13 0,00 0 Per Book 54 . Order of Service 19 0,00 0 Per 100 55 . Unauthorized Dev.Forms 7 0,00 0 Per 100 56 . Disapproval Notice Form 4 5,00 0 Per 100 57 . Approval Notice Form 4 5,00 0 Per 100 58 . Notice to Building Operation 4 5,00 0 Per 100 59 . Notice to Dangerous Building 4 5,00 0 Per 100 60 . Rent Forms 75,000 Per 100 61 . Employment Cards 6 5,00 0 Per 100 62 . Cert. or Renewal of Registration 8 5,00 0 Per 100 of Factory No. 1 Finance Act 2021 No. 1 Finance Act 202142 63 . Survey Forms 4 5,00 0 Per 100 64 . Grant-in-Aid Application Forms 11 0,00 0 Per 100 65 . Bond Forms 7 5,00 0 Per 100 66 . Register of File Books 195,000 Per Book 67 . Register of Student Books 19 5,00 0 Per Book 68 . Fuel Wood/Charcoal Transport 50,000 Per Book Permit book 69 . Shrimper Books 6 2,00 0 Per Book 70 . Damersal Trawler book 6 2,00 0 Per Book 71 . Purse Seiner bk. 62,000 Per Book 72 . Gender and Dev. Terminology 4 5,00 0 Per Book Booklet 73 . Request Forms FM.99.9 50,000 Per Book 74 . S.L.B.S.Invoice Books 65,000 Per Book 75 . Customs Vehicle Slip bk 6 5,00 0 Per Book 76 . Daily Occurrence bk. 19 5,00 0 Per Book 77 . S.M.D.Books 65,000 Per Book 78 . Statistics Import Daily Cards 25 0,00 0 Per 100 79 . Valuation Import Cards 25 0,00 0 Per 100 80 . Contractors Reg. Form 8 5,00 0 Per Book 81 . Muslim Marriage Cert.bks 32 0,00 0 Per Book 82 . Christian Marriage Cert.bks 32 0,00 0 Per Book 83 . Business Reg.Cert. 30 0,00 0 Per 100 84 . Estate File Cover 1 0,00 0 Per 100 85 . Trade Mark 1 0,00 0 Per 100 86 . Renewal of Licence Cert 30 0,00 0 Per 100 87 . Muslim Divorce Cert.bk 32 0,00 0 Per 100 88 . Pertnership Forms 8 5,00 0 Per 100 89 . Business Name Forms 8 5,00 0 Per 100 90 . Civil Marriage Cet.bk. 32 0,00 0 Per Book 91 . Business Name File Cover 1 0,00 0 Per copy 92 . Company File Cover 1 0,00 0 Per copy 93 . Business Reg.File Cover 1 0,00 0 Per copy 94 . Tally Cards 15 0,00 0 Per 100 95 . Fuel Coupon bk. 2 0,00 0 Per Book 96 . T.I.6 Forms 6 5,00 0 Per 100 97 . T.I.8 Forms 8 0,00 0 Per 100 98 . Assessment Monthly Progress 9 0,00 0 Per 100 Report Forms 99 . I.T.I. (Schedule) 9 0,00 0 Per 100 10 0. Phyto-Sanitary Certificate 4 5,00 0 Per Book 10 1. Phyto-Sanitary Import Permit 4 5,00 0 Per Book 10 2. Football Tickets 2 0,00 0 Per Book 10 3. Vaccination Cards 37 5,00 0 Per 100 10 4. Answer Books (State Register) 1 2,00 0 Per Book 10 5. Answer Books (Midwife) 1 2,00 0 Per Book 10 6. Exams Entry Cards 2 5,00 0 Per 100 10 7. Out-Patient Cards 10 0,00 0 Per 100 10 8. Surgical (Bed-head ticket 4pp) 30 0,00 0 Per 100 10 9. Pads (Prescription forms) size A6 2 5,00 0 Per Book 11 0. Medical bed head tickets 35 0,00 0 Per 100 11 1. Continuation Sheets 25 0,00 0 Per 100 11 2. Treatment Chart 25 0,00 0 Per 100 11 3. Clinical Chart 30 0,00 0 Per copy 11 4. Discharge Cards 4 0,00 0 Per 100 11 5. Permission for Operation 4 0,00 0 Per 100 11 6. In-Patient Registers 17 5,00 0 Per Book 11 7. In-Patient Registers 17 5,00 0 Per Book 11 8. Met Forms (SL098) 10 0,00 0 Per 100 11 9. Met Forms (101/3) 10 0,00 0 Per 100 12 0. Met Forms (101/40) 10 0,00 0 Per 100 12 1. Met Forms (SL012) 10 0,00 0 Per 100 12 2. Met Forms (SL0101) 10 0,00 0 Per 100 12 3. Met Forms (SL101/3) 10 0,00 0 Per 100 12 4. Met Forms (SL100) 10 0,00 0 Per 100 12 5. SI Met 061 11 0,00 0 Per 100 No. 1 Finance Act 2021 No. 1 Finance Act 2021 45 15 6. Criminal Summons 6 0,00 0 Per 100 15 7. Summons 6 0,00 0 Per 100 15 8. Ejectment Notice 6 0,00 0 Per 100 15 9. Information Form 6 0,00 0 Per 100 16 0. Passes 6 0,00 0 Per 100 16 1. Register Minite Book 12 0,00 0 Per Book 16 2. Declaration Forms 6 5,00 0 Per 100 16 3. Emergency Travelling Certificate 8 5,00 0 Per Book 16 4. Guarantors Forms 8 5,00 0 Per 100 16 5. Embarkation Cards 6 0,00 0 Per 100 16 6. Affidavit Form A 6 5,00 0 Per 100 16 7. Affidavit Form B 6 5,00 0 Per 100 16 8. Application for Passport Form A 11 0,00 0 Per 100 16 9. Application for Replacement 6 0,00 0 Per 100 Form E 17 0. Application for Renewal Form D 6 0,00 0 Per 100 17 1. Application Affidavit Form A 6 0,00 0 Per 100 17 2. Application Affidavit Form B 6 0,00 0 Per 100 17 3. Registration Cards 6 0,00 0 Per 100 17 4. Immigration Officers Boarding 9 5,00 0 Per Book Book 17 5. Re-entry permit Visa Form 6 5,00 0 Per 100 17 6. Non-Citizen Certificate 6 5,00 0 Per 100 17 7. Funeral Hymn Sheet 20 0,00 0 Per 100 17 8. Wedding Hymn Sheet 22 0,00 0 Per 100 12 6. Met Forms 152 9 0,00 0 Per 100 12 7. Pocket Register 7 0,00 0 Per copy 12 8. Warrant of Commitment 6 0,00 0 Per 100 (Non-payment) 12 9. Summons (Form 30) 8 5,00 0 Per 100 13 0. Warrant of Commitment 8 5,00 0 Per 100 (Non-Alternative) 13 1. Order to bring up a Prisoner Form 4 5,00 0 Per 100 13 2. Warrant Forms 4 5,00 0 Per 100 13 3. Magistrate Court Forms 6 0,00 0 Per 100 13 4. P.M. Forms No.30 6 0,00 0 Per 100 13 5. Statement of Fines Forms 6 0,00 0 Per 100 13 6. Death Certificate 6 0,00 0 Per 100 13 7. Verification of Signature Cards 6 0,00 0 Per 100 13 8. Affication of Signature Cards 6 0,00 0 Per 100 13 9. Affidavit Forms 6 0,00 0 Per 100 14 0. High Court Record Book 16 0,00 0 Per Book 14 1. File Covers 1 0,00 0 Per copy 14 2. Affidavit of Service Summons 6 0,00 0 Per 100 out of the Jurisdiction 14 3. Sheriff Forms No.2 6 0,00 0 Per 100 14 4. Returns of Jurors Summon 6 0,00 0 Per 100 14 5. Affidavit of Service 6 0,00 0 Per 100 14 6. Sheriff Forms No.6 6 0,00 0 Per 100 14 7. Sheriff Forms No.12 6 0,00 0 Per 100 14 8. Sheriff Forms No.37 6 0,00 0 Per 100 14 9. Court Notice 6 0,00 0 Per 100 15 0. Insert Sheet 8 0,00 0 Per 100 15 1. Bailiff Process Service book 15 0,00 0 Per 100 15 2. Notice Forms 6 0,00 0 Per 100 15 3. Payment Slips 6 0,00 0 Per 100 15 4. Remand Warrants 6 0,00 0 Per 100 15 5. Red Car Stickers 6 5,00 0 Per 100 No. 1 Finance Act 2021 No. 1 Finance Act 2021 47 PETROLEUM REGULATORY AGENCY (PRA) TARIFF 2021 (A) LICENCE FEES FOR BULK ROAD VEHICLES Tank Capacities ‘Litters’ Rate (Le) 1 . 0- 8,172 2,0 00,0 00 2 . 8,172 – 13,620 2,0 00,0 00 3 . 13,620 – 18,160 2,5 00,0 00 4 . 18,160 - 22,700 3,0 00,0 00 5 . Above 22,700 3,5 00,0 00 (B) SITE INSPECTION FEES Areas Rate (Le) 1 . Western Area 2,5 00,0 00 2 . Provincial Cities & Towns 2,7 50,0 00 (C) RECONNECTION FEES Areas Rate (Le) 1 . Western Area 5,0 00,0 00 2 . Provincial Cities & Towns 5,0 00,0 00 D) PRIVATE PETROLEUM BULK STORAGE FEES Sto rag e ‘Litters’ Rate (Le) 1 . 905 – 2,000,000 1,2 000,000 (E) PETROLEUM REGULATORY FUND LEVY Descriptio n Rate (Le) 1 . Rate per litre 55 HAZARDROUS CHEMICALS AND PESTICIDES CONTROL AND MANAGEMENT ACT, 2016 FOR THE STOCKHOLM AND ROTTERDAM CONVENTIONS Schedule o f Fee Leones 1 . Application for registration of pesticide or chemical (Section 10) 50,000.00 2 . Registration of a pesticide or chemical (Section 11) 500 ,000 .00 3 . Provisional clearance of a pesticide or chemical (Section 11) 250 ,000 .00 4 . Registration of a restricted pesticide or chemical (Section 12) 1,000,000.00 6. NATIONALCIVIL REGISTRATIONAUTHORITY CATEGORY 1: BIRTHS AND DEATHS CERTIFICATES No. Descriptio n Rate 1 . Delayed Certificates (1 year & above) Le 50,000 2 . Late Certificates (btw 90 days to 1 year) Le 20,000 3 . Verification fee Le 5,000 4 . Search fee Le 20,000 5 . Correction of Personal Information Le 50,000 6 . Registration of Overseas Death Le 100,000 Registration of Overseas Births Le 100,000 CATEGORY 2: ADOPTION, MARRIAGE & DIVORCE No. Descriptio n Rate 1 . Registration of Adoption (Non-Nationals) Le 300,000 2 . Registration of Adoption (Nationals) Le 200,000 3 . Registration of Marriage Le 200,000 4 . Registration of Divorce Le 200,000 CATERGORY 3: IDENTITY SERVICES No. Descriptio n Rate 1 . Identity Card (S/Leonean Citizens) Le 30,000/free 2 . ECOWAS Identity Card with ECOWAS Le 100,000 Specifications (Nationals) 3 . ECOWAS Identity Card with ECOWAS Le 1,000,000 Specifications (Non-Nationals) 4 . Yearly Renewal of ID Card (Non-Nationals) Le 600,000 5 . Lost/Replacement of ID Card (Non-Nationals) Le 600,000 6 . Lost/Replacement of ID Card (Non-Nationals) Le 60,000 7 . Electronic Identity Verification System Le 10,000 8 . Correction of personal information for ID Le 50, 000 Services MINISTRY OF INTERNAL AFFAIRS New Licence Renewal Licence Cate g o ry Descriptio n Fees Class A Owned by Foreign Nationals Le60,0 00,000 Le40,0 00,000 Class B Owned by Sierra Leonean Le14,0 00,000 Le12,0 00,000