Law library · Sierra Leone · The Finance Act, 2021
Section 41, The Finance Act, 2021
Status not yet checkedThe Finance Act, 2021, Sierra Leone
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
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