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

País/Territorio
Sierra Leona
Tipo de documento
Legislación
Fecha
2023
Fuente
FAO, FAOLEX
Fuente original
Sierra Leone Gazette Vol. CLXIV, No. 40 of 2023.
Título completo
An Act to provide for the regulation and administration of tax and duty exemptions and to provide for other related matters.
Materia
Especies silvestres y ecosistemas, General
Palabra clave
Clasificación/declasificación Medidas fiscales y de mercado Subvención/incentivo Institución Comercio interior Relaciones internacionales/cooperación Infracciones/sanciones Tasa/impuesto Zona protegida Comercio de especies Ordenación/conservación
Área geográphica
Africa, Países menos desarrollados, Atlántico Norte, Africa Occidental
Resumen

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.

Texto completo
Inglés
Página web
parliament.gov.sl