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

Pays/Territoire
Sierra Leone
Type du document
Législation
Date
2023
Source
FAO, FAOLEX
Source d'origine
Sierra Leone Gazette Vol. CLXIV, No. 40 of 2023.
Titre complet
An Act to provide for the regulation and administration of tax and duty exemptions and to provide for other related matters.
Sujet
Espèces sauvages et écosystèmes, Général
Mot clé
Classement/déclassement Mesures fiscales et de marché Subvention/incitation Institution Commerce intérieur Relations internationales/coopération Infractions/sanctions Taxe/impôt Aire protégée Commerce d'espèces Gestion/conservation
Aire géographique
Afrique, Pays les moins avances, Atlantique Nord, Afrique de l'Ouest
Résumé

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.

Texte intégral
Anglais
Site web
parliament.gov.sl