Section 55, The Finance Act, 2021

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