Sierra Leone NRA Announces Sealing Off Exercise for Tax Non-Compliance

The National Revenue Authority (NRA) wishes to inform the public, taxpayers, and business owners that a Sealing Off Exercise will be conducted at the premises of businesses that have failed to comply with their tax obligations, specifically the Goods and Services Tax (GST) Registered Businesses in possession of the Electronic Cash Register (ECR) that have been penalized for failure to issue GST Receipt and failure to use the ECR Machine. Equal enforcement measures will be conducted on taxpayers who failed to comply with their Corporate Income Tax (CIT), 6.5% Withholding Tax and Pay As You Earn (PAYE). This exercise is in line with the provisions of Section 155A of the Income Tax Act 2000 as amended and section 50(1) of the GST Act 2009 . The NRA wishes to further note that this exercise is aimed at ensuring compliance with relevant tax policies, regulations and laws to improve revenue collection, and to uphold accountability in the country’s tax system. This Field Survey is primarily focusing on businesses and rented properties registration in the Western Area Rural. The exercise will bring all unregistered businesses especially Small and Medium sized enterprises fully into the NRA tax register. To this, we hereby emphasize that the successful registration of all rented property and unregistered businesses depends on the level of cooperation from taxpayers and the public. All business establishments, landlords and tenants are therefore required to be actively supportive during this Field Survey and registration process. The National Revenue Authority (NRA) wishes to inform all taxpayers and the public that the exercise to collect information and the identification of unregistered businesses will commence on the 17th September 2024 to 16th October 2024 throughout the Western Area Rural District. This Field Survey is primarily focusing on business and rented property registration in the Western Area Rural. The exercise will bring all unregistered businesses especially Small and Medium sized enterprises fully into the NRA tax register. To this, we hereby emphasize that the successful registration of all rented property and unregistered businesses depends on the level of cooperation from taxpayers and the public. All business establishments, landlords and tenants are therefore required to be actively supportive during this Field Survey and registration process. BY ORDER OF THE COMMISSIONER GENERAL NATIONAL REVENUE AUTHORITY NATIONAL COMPETITIVE BIDDING (NCB) SUPPLY, DELIVERY, AND INSTALLATION OF AUDIO AND VIDEO CONFERENCING SYSTEM SOLUTIONS EQUIPMENT FOR THE NRA BOARD ROOM. Contract Identification Number: NRA/ICT/NCB/2024/074 Date of First Issue: 15 th October 2024. • 1 x RJ45 (audio/video data over USB) • 1 x RJ45 (Power Over Ethernet) • 1 x RJ45 (Daisychain - Rally Mic Pods) 3. Bidding will be conducted through National Competitive Bidding (NCB) procedures in accordance with the Sierra Leone National Public Procurement Act, 2016, and open to all eligible suppliers, as defined in the Bid Document. 4. Interested eligible Bidders may obtain further information from and inspect the bid documents at the Procurement Unit , National Revenue Authority , 4 th Floor, 18 Wellington Street, Freetown, from 9.00 am to 5:00 pm – on Mondays to Fridays inclusive, except on public holidays. Interested bidders may purchase a complete set of bidding documents upon payment of a non-refundable fee of NLE 250.00 (Two Hundred and Fifty Leones). Payment should be by cash into NPPA’s Revenue Account, and a pay-in slip must be submitted to the Procurement Unit before the issuance of a Bid Document. The Accounts are: Bank Name: Bank of Sierra Leone Account Name: NPPA- Revenue from sale of Bidding Documents Account Number: 0111003981 BBAN: 000001011100398165 Bank Name: Union Trust Bank Account Name: NPPA- Revenue from sale of Bidding Documents Account Number: 210113253-01 BBAN: 00400111001113253120144 Bank Name: Sierra Leone Commercial Bank Account Name: NP