Name of the Organization : National Revenue Authority
Type of Facility : Tax Clearance Certificate
Country : Sierra Leone
Website : http://www.nra.gov.sl/tax-clearance-certificate
Tax Clearance Certificate:
Tax Clearance Certificate is issued to tax compliant taxpayers with a good record of meeting their tax obligations. Section 174 of the Income Tax Act 2000 (as amended) empowered the Commissioner General or such person authorized by the commissioner general to issue Tax Clearance Certificate upon satisfactory evidence that the applicant has discharged all taxes to NRA.
Related : National Revenue Authority Tax Returns Sierra Leone : www.statusin.org/7704.html
Tax Clearance Certificate is normally requested in most business transactions by individuals, companies or institutions for many reasons including bid for public contracts and demand for bank credit. The issuance of the clearance certificate is processed within 72 hours from the date of the application in order to give the Authority ample time to verify information given by taxpayers.
General Guideline for the issuance of tax Clearance Certificates (TCC):
** Application should be in writing using the official letter head of the department and should be addressed to the Commissioner, DTD or the Head of the respective tax District /Region
** The application should be accompanied by evidences of payment of all taxes.
** NRA will obtain information regarding the up to date tax position, details of all taxes including PAYE, Rent, Payroll, GST, submission of returns etc
** After vetting and reviewing all evidences submitted, recommendations will be made and or additional information or evidence(s) will be required.
** Upon receipt, taxpayers must duly sign for their Tax Clearance Certificate upon receipt.
Public Notice:
Following the enactment of the Finance Act (FA) 2015 the following are the fees to be paid for various tax clearance Certificates (TCC), written statement and GST https://www.nra.gov.sl/node/226/editrelief Purchase Order (GRPO) booklet.
Tax Clearance Certificate :
| In The Case of | Amount (Le) per TCC | |
| 1 | Student | 10,000.00 |
| 2 | Unemployed Person | 10,000.00 |
| 3 | Employee | 20,000.00 |
| 4 | Unicorporated Business/Sole Trader | 30,000.00 |
| 5 | Company | 40,000.00 |
| 6 | Any other case | 20,000.00 |
Written Statement For The Purposes Of Business And Registration :
| In The case of | Amount | |
| 1 | Company | 50,000 |
| 2 | Any other case | 40,000 |
Gst Relief Purchase Order (Gpro) For Exempt Organisation :
| Booklet | Amount per booklet |
| GST Relief Purchase Order | 50,000 |
What is a TIN?
The Taxpayer Identification Number, or TIN, is a unique computer-generated number allocated to each taxpayer, whether they are an individual, a commercial business, a Government department, public corporation, or a special body. As its name implies, the TIN identifies taxpayers for the purpose of all their tax and other revenue liabilities, including :
** Goods and Services Tax (GST)
** Income Tax on personal income
** Corporation Tax
** Capital Gains Tax
** Non-tax revenues
** Customs Duties
** Excise Duties
** Property Tax
** The TIN is also required for identification in all other transactions and dealings with the NRA.
What is the purpose of a TIN?
** Sierra Leone has modernised the way in which taxes are collected by introducing a fully-integrated system, under which all taxes, duties and fees are administered under a single umbrella organisation – the National Revenue Authority (NRA). The NRA is computerising its operations to assist this improved system of revenue collection and the Taxpayer Identification Number (TIN) has an important part to play in this.
Most taxpayers have liabilities for more than one type of tax or revenue payment. The TIN system enables all of these liabilities to be brought together on a single database, instead of being held and dealt with by various revenue collecting agencies.
The TIN system will :
** Improve customer service and make it easier for you to do business with the NRA.
** Ensure the efficient processing of tax returns.
** Create and maintain accurate files for taxpayers.
** Eliminate duplication of taxpayer information within the NRA.
** Decrease costs for both the NRA and the taxpayer.
** Assist the tracking of tax evaders.
** Assist in broadening the tax base – increasing tax revenues without the need to increase tax rates.
** Facilitate the development of electronic commerce between the Government, the private sector and other stakeholders.
** Assist the efficient and speedy processing of imported goods.
Contact Address :
Head Office
Head Office
Modesty House
7 Bathurst Street
Freetown
Phone : +23222221474
Email : info AT nra.gov.sl