Section 49: Upon written application by a taxpayer to the

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.