Law library · Sierra Leone · The Finance Act, 2021
Section 9, The Finance Act, 2021
Status not yet checkedThe Finance Act, 2021, Sierra Leone
The Income Tax Act 2000 is amended by inserting thefollowing new section immediately after section 6-
of Section 3
of Act No 8
2000.
of Section 5
2000.
Insertion
of new
section in
Act No. 8 of
2000.
6A Subject to section 3 a minimum tax of
1.5 percent shall be imposed on the
turnover of all digital and electronic
transactions and sales on the universal
income derived by a resident taxpayer
in Sierra Leone "
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