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Tax and Duty Exemptions Act, no. 25 of 2023.

Country/Territory
Sierra Leone
Document type
Legislation
Date
2023
Source
FAO, FAOLEX
Original source
Sierra Leone Gazette Vol. CLXIV, No. 40 of 2023.
Long title
An Act to provide for the regulation and administration of tax and duty exemptions and to provide for other related matters.
Subject
Wild species & ecosystems, General
Keyword
Classification/declassification Fiscal and market measures Subsidy/incentive Institution Internal trade International relations/cooperation Offences/penalties Tax/levy Protected area Trade in species Management/conservation
Geographical area
Africa, Least Developed Countries, North Atlantic, Western Africa
Abstract

This Act, consisting of 36 articles and divided into ten Parts, provides for regulating tax and duty exemptions, and apply to all categories of exemptions. Matters covered by this Act include: responsibility of the Minister and of the Department Agencies concerning granting of exemptions; customs duties; domestic taxes; investment; incentives; classification of privileged institutions and person exempted; international technical cooperation, technical assistance and development partner projects; exemptions concerning transactions for State security goods; private investment exemptions, and tax incentives for strategic investment; special privileges concerning import and procurement of goods and equipments, donation or financial assistance for the purposes of protecting and safeguarding a wildlife conservation zone; offences and penalties.

Full text
English
Website
parliament.gov.sl