Resources

EMPLOYMENT
Business
Tax and Revenue
  • Income Tax Act 2000 as amended by Finance Act 2017
  • Goods and Services Tax Act 2000 as amended by Finance Act 2017
  • Customs Act 2011 as amended by Finance Act 2017
  • Extractive Industry Revenue Act 2018 – FINAL – 2022
  • Excise Act 1982
  • Revenue Administration Act 2017
  • Payroll Tax Act 1972
  • Payroll Tax Amendment Act 1974
  • Payroll Tax Amendment Act 2004
  • Stamp Duty Act (Cap 274)
  • Stamp Duty Fee Amendment Order 2014
  • The Income Tax Transfer Pricing Regulations 2021
  • Custom Tariff Act 1978
  • The Tax and Duty Exemption Act 2023
Finance Acts
  • Finance Act 2006
  • Finance Act 2007
  • Finance Act 2008
  • Finance Act 2009
  • Finance Act 2010
  • Finance Act 2011
  • Finance Act 2013
  • Finance Act 2015
  • Finance Act 2016
  • Finance Act 2017
  • Finance Act 2018
  • Finance Act 2018 (Amendment Act)
  • Finance Act 2019
  • Finance Act 2020
  • Finance Act 2021
  • Finance Act 2022
  • Finance Act 2023
  • Finance Act 2024
Other Legislation
  • Anti-Money Laundering & Combating of Financing of Terrorism (Amendment) Act 2012
  • Anti-Money Laundering & Combating of Financing of Terrorism (Amendment) Act 2019
  • Banking Act 2019
  • Borrowers and Lenders Act 2014
  • Companies (Amendment) Act 2014
  • Companies Act 2009
  • Companies Regulations Part I
  • Control of Betting and Lotteries Act 1969
  • Copyright Act 2011
  • Credit Reference Act 2011
  • Insurance Act 2016
  • Mines and Minerals Act 2009
  • NASSIT Act 2001
  • National Minerals Agency Act 2012
  • NRA Act 2002 as amended to Finance Act 2017
  • Petroleum Regulatory Agency Act 2014
  • Petroleum (Exploration & Production) Act 2011
  • Petroleum (Exploration & Production) Amendment Act 2014
  • Public Debt Management Act 2011
  • Public Financial Management Act 2016
  • Public Private Partnership Act 2014
  • Sierra Leone Local Content Act 2016
  • Sierra Leone Small & Medium Enterprises Development Agency Act 2016
  • Telecommunications Act 2006
  • The Fiscal Management and Control Act 2017
  • Trade Marks Act 2014
  • Employment Act 2023
  • Bank of Sierra Leone (Amedment) Act 2023 and Forex Guidelines
  • NASSIT Regulations 2004
Publications
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