The National Revenue Authority (NRA) has issued a firm directive to individuals and businesses with outstanding tax obligations, warning that they have 48 hours—starting Monday, April 14, 2025—to settle their dues or face serious enforcement actions.
In a public notice released through its Public Affairs and Tax Education Unit, the NRA stated that it will undertake full recovery efforts for all unpaid taxes, including interests and penalties.
The notice highlights a range of taxes covered under this action, including Pay-As-You-Earn (PAYE) Tax, Corporation and Personal Income Tax—particularly outstanding quarterly installments—Goods and Services Tax (GST), Rental Income Tax, Payroll Tax, Customs Duties, Petroleum and Domestic Excise Tax, Royalties, and Mining Licenses. Other non-tax revenue streams administered by the Authority are also included.
According to the NRA, if defaulters fail to comply within the stipulated 48 hours, the Authority will be left with no option but to initiate enforcement actions. These include garnishment or third-party recovery of funds, sealing of business premises, and restricting the clearance of goods at ports. Additional measures involve placing travel bans on defaulters moving in and out of Sierra Leone, public naming and shaming of individuals and entities, seizure and auction of business assets, and possible litigation or court action.
The NRA urged all defaulting taxpayers to immediately file their returns and settle outstanding payments through the Integrated Tax Administration System (ITAS) portal or other approved platforms. The Authority emphasized that these steps are essential to avoid financial penalties, disruption of business operations, and other consequences associated with non-compliance.
The enforcement initiative is part of the NRA’s broader efforts to strengthen tax compliance and enhance domestic revenue collection.
