Section 7, The Finance Act, 2021

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".