The National Revenue Authority (NRA) and the National Petroleum Regulatory Authority (PRA) in Sierra Leone have issued a final notice to petroleum product operators regarding outstanding revenue obligations owed to the Government.
In a notice dated 14th March 2025 the two agencies cited the National Revenue Authority Act 2022, reaffirming their commitment to enforcing compliance measures to recover unpaid revenues and uphold the integrity of the national revenue collection system.
They further referenced Part VIII, Section 71 of the National Petroleum Regulatory Statutory Instrument 2016, which classifies failure to fulfill required payments as an offense. Offenders are subject to a fine of Fifty Thousand Leones (Le 50,000.00), a minimum imprisonment term of one year, or both.
To ensure compliance, the NRA and PRA said they would take decisive enforcement actions against defaulters. This includes the sealing of business premises, effectively halting operations until all outstanding liabilities are settled.
Additionally, the authorities may initiate garnishment procedures on the bank accounts of non-compliant operators. Travel restrictions could also be imposed on key executives of defaulting entities, preventing them from leaving Sierra Leone until payments are fully cleared.
The NRA and PRA strongly urge all affected operators to settle their outstanding liabilities immediately to avoid these enforcement measures.
