Sierra Leone’s National Revenue Authority (NRA), in collaboration with the Ministry of Planning and Economic Development (MoPED), has conducted a specialized training session for International Non-Governmental Organizations (INGOs) on the Pay As You Earn (PAYE) tax system and the Finance Act 2025.
According to the NRA Public Affairs and Tax Education Unit, the training held on 12th March, 2025, at the Freetown City Council Auditorium, was a direct outcome of prior discussions between the NRA and NGOs regarding the retrospective payment of PAYE for international staff. One of the key resolutions from these engagements was the need for a structured training program to strengthen INGOs’ understanding of PAYE calculations and other tax obligations.
Speaking on behalf of the Commissioner General, James Borbor Tengbe, Commissioner of the Domestic Tax Department (DTD), commended the invaluable contributions of INGOs across Sierra Leone in areas such as health, education, livelihood support, humanitarian response, and governance reforms.
He emphasized that tax compliance should not be viewed as a burden but rather as a crucial element in strengthening the national tax framework, which in turn sustains essential public services and institutions. Mr. Tengbe reaffirmed the government’s commitment to fostering a fair and transparent tax system through continued engagement and collaboration with INGOs.
Representing the Ministry of Finance, Acting Minister Bockarie Kalokoh acknowledged the significant role played by NGOs in national development. He highlighted the Tax and Duty Exemption Act, 2023, which reflects the government’s dedication to creating a favorable operational environment for NGOs. He reiterated the importance of such training sessions in ensuring that INGOs fully understand their tax obligations and can work in partnership with the government to achieve broader development goals.
The session provided a platform for dialogue and collaboration, reinforcing the necessity of compliance within the tax framework. Participants were reminded that while some organizations operate under specific agreements or enjoy certain exemptions, they are still required to fulfill tax obligations such as Personal Income Tax on employment income and Withholding Tax for vendors.
During his presentation, Samuel Fullah emphasized the importance of proper registration, accurate tax filings, and maintaining transparent financial records to ensure compliance. He also introduced the Integrated Tax Administration System (ITAS), a digital system designed to streamline tax compliance and facilitate efficient reporting.
Additionally, the training addressed common challenges in tax compliance and introduced dedicated focal points within the NRA to assist INGOs with tax-related matters.
