Law library · Sierra Leone · The Finance Act, 2021
Section 8, The Finance Act, 2021
Status not yet checkedThe Finance Act, 2021, Sierra Leone
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."
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