Sierra Leone

Type of profile
Country
Overview

Recent reform steps

In order to foster domestic revenue mobilisation, Sierra Leone has recently undertaken the following reforms:  

  • Implemented the Integrated Tax Administration system for automation and integrated of domestic taxation; 

  • Implemented Customs Electronic Single Window for processing, approval and clearance of duty waiver goods; 

  • Implemented an electronic fiscal device system for administration of Goods and Services Tax; 

  • Commenced a block management system for enhancing the compliance of small, medium and micro taxpayers; 

  • Commenced the implementation of the Domestic Tax Preparer Scheme for improving compliance of SMEs. 

Progress achieved in 2019

Progress made towards increasing domestic revenue mobilisation include: 

  • The rollout of ASYCUDA World at the Queen Elizabeth II Quay, Kissy Terminal (where transactions of Oil Marketing Companies were captured helping account for more revenues from the petroleum sectors), SALPOST, Freetown International Airport, and the Guinea land border; 

  • The introduction of Saturday Customs operations in August 2019 including the construction and operationalisation of in-house banking facility at the Customs; 

  • Strengthened collaboration with revenue collecting MDAs and Treasury Single Account (TSA) agencies, thus consolidating non-tax revenue performance; 

  • Enhanced taxpayer education and sensitisation through the weekly televised “NRA Hour”, launch of a half yearly newsletter, development and launch of a comprehensive Tax Guide, use of social media to share articles around the work of the revenue administration, and taxpayer workshops; 

  • Continued liberalisation of petroleum prices to remove subsidies; 

  • Use of third parties to recover tax arrears as legislated in the Finance Act 2019; 

  • Close monitoring of revenue performance through weekly NRA revenue meetings and weekly Economic Management Team meetings at Statehouse; 

  • Increased data analysis and investigations of taxpayers and implantation of a payment tracking system for monitoring non-tax payers; 

  • Conduct of conference examination of taxpayer accounts with the advantage of speeding up the number of accounts examined and introducing transparency in the assessment process; 

  • Enhancement of the taxpayer register through a rigorous field verification exercise; 

  • Enactment of the Finance Act 2019 that contained important provisions for enhancement of domestic revenue; 

  • Expansion of the number of agencies collecting and paying into the Consolidated Revenue Fund consistent with amendment of the FMCA 2017; 

  • Implementation of several measures to reduce corruption in revenue administration.  

Ensuring policy coherence for development  

Sierra Leone finished implementing a Medium-Term Revenue Mobilisation Strategy 2017 – 2020 and is now developing another for 2021-23 that provides a coherent strategy for mobilisation of domestic revenue inclusive of Tax Policy, Tax Administration and Public Financial Management reforms. Sierra Leone’s commitment to promote policy coherence for development is demonstrated by: 

  • Domestic policies to address illicit financial flows, particularly the repatriation of export proceeds; 

  • Efforts to strengthen international tax cooperation, engaging with the ATAF on capacity building, the International Centre for Tax and Development on revenue administration, and the OECD and ATAF on Inclusive Framework on BEPS and automatic exchange of information; 

  • Drafting a tax exemption policy awaiting cabinet endorsement in an effort to promote tax incentives for investment; 

  • Participating in the ATAF Double Taxation Treaty; 

  • Maintaining export fees on timber exporters to ensure reforestation; 

  • Maintaining a progressive tax system under a Pay-As-You-Earn design to support equitable taxation practices.

DRM Project Data as Recipient

all
2015
2016
2017
2018
2019
Donor
year Year
No. project
amount Commitment
disbursement Disbursement
United Kingdom
year all
12 projects
amount 7 245 578.53 USD
disbursement 8 938 141.18 USD
Sierra Leone Revenue and Tax Collection Programme
year 2015
1 project
amount 0.00 USD
disbursement 549 870.00 USD
Sierra Leone Revenue and Tax Collection Programme
year 2015
1 project
amount 3 269 700.00 USD
disbursement 695 130.00 USD
Sierra Leone Revenue and Tax Project - Managemen...
year 2016
1 project
amount 2 458 240.09 USD
disbursement 316 354.70 USD
Revenue for Prosperity Project - Adam Smith In...
year 2016
1 project
amount -37 523.10 USD
disbursement 2 633 823.30 USD
HMRC Tax Leadership Training provided through Commonwealth Association of Tax Administrators
year 2017
1 project
amount 46 330.16 USD
disbursement 46 330.16 USD
Revenue for Prosperity Project - Adam Smith International
year 2017
1 project
amount 0.00 USD
disbursement 3 645 612.00 USD
Customs reform expert
year 2018
1 project
amount 38 908.00 USD
disbursement 23 615.69 USD
Revenue for Prosperity Project - Adam Smith International
year 2018
1 project
amount 288 114.95 USD
disbursement 288 114.95 USD
Strengthening Public Financial Management, Anti-.
year 2018
1 project
amount 40 548.00 USD
disbursement 40 548.00 USD
Flexible Funding to allow adaptable programme delivery
year 2019
1 project
amount 736 599.92 USD
disbursement 451 988.00 USD
Peer to Peer HMRC Tax Capacity Building - Sierra Leone
year 2019
1 project
amount 79 239.38 USD
disbursement 79 239.38 USD
Support to Civil Society Organisations
year 2019
1 project
amount 325 421.13 USD
disbursement 167 515.00 USD
European Union
year all
5 projects
amount 8 068 406.34 USD
disbursement 6 778 040.35 USD
State Building Contract for Sierra Leone
year 2017
1 project
amount 1 409 085.79 USD
disbursement 0.00 USD
State Building Contract for Sierra Leone
year 2017
1 project
amount 1 409 085.79 USD
disbursement 1 409 085.79 USD
SBC III
year 2018
1 project
amount 4 130 790.00 USD
disbursement 4 130 790.00 USD
Identifying effective revenue generation and financial self-sustainability strategies for 4 rural municipalities of SL
year 2019
1 project
amount 0.00 USD
disbursement 118 719.80 USD
State Building Contract 2018-2020 for Sierra Leone
year 2019
1 project
amount 1 119 444.76 USD
disbursement 1 119 444.76 USD
Norway
year all
2 projects
amount 110 799.54 USD
disbursement 1 615.65 USD
Sierra Leone
year 2017
1 project
amount 110 799.54 USD
disbursement 1 615.65 USD
Sierra Lione
year 2018
1 project
amount 0.00 USD
disbursement 0.00 USD
South Korea
year all
1 project
amount 7 543.00 USD
disbursement 7 543.00 USD
AEO Trade Facilitation Workshop
year 2018
1 project
amount 7 543.00 USD
disbursement 7 543.00 USD
United States of America
year all
1 project
amount 287 095.00 USD
disbursement 170 349.00 USD
Technical Assistance for Revenue Administration and Revenue Policy - Sierra Leone
year 2019
1 project
amount 287 095.00 USD
disbursement 170 349.00 USD
Totals
year all
21 projects
amount 15 719 422.41 USD
disbursement 15 895 689.18 USD
Donor
year Year
No. project
amount Commitment
disbursement Disbursement
United Kingdom
year 2015
2 projects
amount 3 269 700.00 USD
disbursement 1 245 000.00 USD
Sierra Leone Revenue and Tax Collection Programme
year 2015
1 project
amount 0.00 USD
disbursement 549 870.00 USD
Sierra Leone Revenue and Tax Collection Programme
year 2015
1 project
amount 3 269 700.00 USD
disbursement 695 130.00 USD
Totals
year 2015
2 projects
amount 3 269 700.00 USD
disbursement 1 245 000.00 USD
Donor
year Year
No. project
amount Commitment
disbursement Disbursement
United Kingdom
year 2016
2 projects
amount 2 420 716.99 USD
disbursement 2 950 178.00 USD
Sierra Leone Revenue and Tax Project - Managemen...
year 2016
1 project
amount 2 458 240.09 USD
disbursement 316 354.70 USD
Revenue for Prosperity Project - Adam Smith In...
year 2016
1 project
amount -37 523.10 USD
disbursement 2 633 823.30 USD
Totals
year 2016
2 projects
amount 2 420 716.99 USD
disbursement 2 950 178.00 USD
Donor
year Year
No. project
amount Commitment
disbursement Disbursement
European Union
year 2017
2 projects
amount 2 818 171.58 USD
disbursement 1 409 085.79 USD
State Building Contract for Sierra Leone
year 2017
1 project
amount 1 409 085.79 USD
disbursement 0.00 USD
State Building Contract for Sierra Leone
year 2017
1 project
amount 1 409 085.79 USD
disbursement 1 409 085.79 USD
Norway
year 2017
1 project
amount 110 799.54 USD
disbursement 1 615.65 USD
Sierra Leone
year 2017
1 project
amount 110 799.54 USD
disbursement 1 615.65 USD
United Kingdom
year 2017
2 projects
amount 46 330.16 USD
disbursement 3 691 942.16 USD
HMRC Tax Leadership Training provided through Commonwealth Association of Tax Administrators
year 2017
1 project
amount 46 330.16 USD
disbursement 46 330.16 USD
Revenue for Prosperity Project - Adam Smith International
year 2017
1 project
amount 0.00 USD
disbursement 3 645 612.00 USD
Totals
year 2017
5 projects
amount 2 975 301.28 USD
disbursement 5 102 643.60 USD
Donor
year Year
No. project
amount Commitment
disbursement Disbursement
European Union
year 2018
1 project
amount 4 130 790.00 USD
disbursement 4 130 790.00 USD
SBC III
year 2018
1 project
amount 4 130 790.00 USD
disbursement 4 130 790.00 USD
South Korea
year 2018
1 project
amount 7 543.00 USD
disbursement 7 543.00 USD
AEO Trade Facilitation Workshop
year 2018
1 project
amount 7 543.00 USD
disbursement 7 543.00 USD
Norway
year 2018
1 project
amount 0.00 USD
disbursement 0.00 USD
Sierra Lione
year 2018
1 project
amount 0.00 USD
disbursement 0.00 USD
United Kingdom
year 2018
3 projects
amount 367 570.95 USD
disbursement 352 278.64 USD
Customs reform expert
year 2018
1 project
amount 38 908.00 USD
disbursement 23 615.69 USD
Revenue for Prosperity Project - Adam Smith International
year 2018
1 project
amount 288 114.95 USD
disbursement 288 114.95 USD
Strengthening Public Financial Management, Anti-.
year 2018
1 project
amount 40 548.00 USD
disbursement 40 548.00 USD
Totals
year 2018
6 projects
amount 4 505 903.95 USD
disbursement 4 490 611.64 USD
Donor
year Year
No. project
amount Commitment
disbursement Disbursement
European Union
year 2019
2 projects
amount 1 119 444.76 USD
disbursement 1 238 164.56 USD
Identifying effective revenue generation and financial self-sustainability strategies for 4 rural municipalities of SL
year 2019
1 project
amount 0.00 USD
disbursement 118 719.80 USD
State Building Contract 2018-2020 for Sierra Leone
year 2019
1 project
amount 1 119 444.76 USD
disbursement 1 119 444.76 USD
United Kingdom
year 2019
3 projects
amount 1 141 260.43 USD
disbursement 698 742.38 USD
Flexible Funding to allow adaptable programme delivery
year 2019
1 project
amount 736 599.92 USD
disbursement 451 988.00 USD
Peer to Peer HMRC Tax Capacity Building - Sierra Leone
year 2019
1 project
amount 79 239.38 USD
disbursement 79 239.38 USD
Support to Civil Society Organisations
year 2019
1 project
amount 325 421.13 USD
disbursement 167 515.00 USD
United States of America
year 2019
1 project
amount 287 095.00 USD
disbursement 170 349.00 USD
Technical Assistance for Revenue Administration and Revenue Policy - Sierra Leone
year 2019
1 project
amount 287 095.00 USD
disbursement 170 349.00 USD
Totals
year 2019
6 projects
amount 2 547 800.19 USD
disbursement 2 107 255.94 USD

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