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
2014
2015
2016
2017
2018
2019
2020
2021
2022
Donateur
year Année
No. project
amount Compromiso
disbursement Déboursement
United Kingdom
year all
22 projects
amount 5 980.55 USD
disbursement 4 728.12 USD
Sierra Leone Revenue and Tax Collection Programme
year 2014
1 project
amount 740.86 USD
disbursement 710.08 USD
Sierra Leone Revenue and Tax Collection Programme
year 2015
1 project
amount 0.00 USD
disbursement 549.87 USD
Sierra Leone Revenue and Tax Collection Programme
year 2015
1 project
amount 3 269.70 USD
disbursement 695.13 USD
Sierra Leone Revenue and Tax Project - Managemen...
year 2016
1 project
amount 0.00 USD
disbursement 316.35 USD
Revenue for Prosperity Project - Adam Smith In...
year 2016
1 project
amount 0.00 USD
disbursement 0.00 USD
HMRC Tax Leadership Training provided through Commonwealth Association of Tax Administrators
year 2017
1 project
amount 46.33 USD
disbursement 46.33 USD
Revenue for Prosperity Project - Adam Smith International
year 2017
1 project
amount 0.00 USD
disbursement 0.00 USD
Customs reform expert
year 2018
1 project
amount 38.91 USD
disbursement 23.62 USD
Revenue for Prosperity Project - Adam Smith International
year 2018
1 project
amount 288.11 USD
disbursement 288.11 USD
Strengthening Public Financial Management, Anti-.
year 2018
1 project
amount 40.55 USD
disbursement 40.55 USD
Flexible Funding to allow adaptable programme delivery
year 2019
1 project
amount 736.60 USD
disbursement 451.99 USD
Peer to Peer HMRC Tax Capacity Building - Sierra Leone
year 2019
1 project
amount 79.24 USD
disbursement 79.24 USD
Support to Civil Society Organisations
year 2019
1 project
amount 325.42 USD
disbursement 167.52 USD
PEER TO PEER HMRC TAX CAPACITY BUILDING - SIERRA LEONE
year 2020
1 project
amount 0.00 USD
disbursement 126.00 USD
PHASE I FLEXIBLE FUND TO ALLOW ADAPTABLE PROGRAMME DELIVERY
year 2020
1 project
amount 197.00 USD
disbursement 559.00 USD
PHASE I SUPPORT TO CIVIL SOCIETY ORGANISATIONS
year 2020
1 project
amount 56.00 USD
disbursement 215.00 USD
Phase I support to Civil Society Organisations
year 2021
1 project
amount 0.00 USD
disbursement 3.60 USD
Phase I support to Civil Society Organisations
year 2021
1 project
amount 0.00 USD
disbursement 14.41 USD
Phase I flexible fund to allow adaptable programme delivery
year 2021
1 project
amount 0.00 USD
disbursement 233.01 USD
Phase I flexible fund to allow adaptable programme delivery
year 2021
1 project
amount 0.00 USD
disbursement 46.48 USD
Peer to Peer HMRC Tax Capacity Building - Sierra Leone
year 2021
1 project
amount 53.35 USD
disbursement 53.35 USD
PEER TO PEER HMRC TAX CAPACITY BUILDING - SIERRA LEONE
year 2022
1 project
amount 108.48 USD
disbursement 108.48 USD
European Commission
year all
16 projects
amount 2 818.18 USD
disbursement 1 367.19 USD
Indicator 3a: Proportion of medium taxpayers filing returns made on time: Effectiveness in measures of taxpayer compliance
year 2016
1 project
amount 0.00 USD
disbursement 0.00 USD
Indicator 3b: Proportion of large taxpayers filing returns made on time: Effectiveness in measures of taxpayer compliance
year 2016
1 project
amount 0.00 USD
disbursement 0.00 USD
State Building Contract for Sierra Leone
year 2017
1 project
amount 1 409.09 USD
disbursement 0.00 USD
State Building Contract for Sierra Leone
year 2017
1 project
amount 1 409.09 USD
disbursement 0.00 USD
SBC III
year 2018
1 project
amount 0.00 USD
disbursement 0.00 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 119.00 USD
State Building Contract 2018-2020 for Sierra Leone
year 2019
1 project
amount 0.00 USD
disbursement 0.00 USD
Identifying effective revenue generation and financial self-sustainability strategies for 4 rural municipalities of SL
year 2020
1 project
amount 0.00 USD
disbursement 0.00 USD
State Building Contract 2018-2020 for Sierra Leone
year 2020
1 project
amount 0.00 USD
disbursement 0.00 USD
Empowered Pujehun District Council for efficient service delivery to the citizens
year 2021
1 project
amount 0.00 USD
disbursement 376.46 USD
Empowered Bombali District Council for efficient service delivery to the citizens
year 2021
1 project
amount 0.00 USD
disbursement 353.27 USD
Empowered Kambia District Council for efficient service delivery to the citizens
year 2021
1 project
amount 0.00 USD
disbursement 326.40 USD
300026614 - PEFA Validation Mission
year 2021
1 project
amount 0.00 USD
disbursement 4.82 USD
Empowered Bombali District Council for efficient service delivery to the citizens
year 2022
1 project
amount 0.00 USD
disbursement 0.00 USD
Empowered Falaba District Council for Efficient Service Delivery to the Citizens
year 2022
1 project
amount 0.00 USD
disbursement 100.76 USD
Empowered Karene District Council for Efficient Service Delivery to the Citizens
year 2022
1 project
amount 0.00 USD
disbursement 86.48 USD
Norway
year all
2 projects
amount 110.80 USD
disbursement 1.62 USD
Sierra Lione
year 2017
1 project
amount 110.80 USD
disbursement 1.62 USD
Sierra Lione
year 2018
1 project
amount 0.00 USD
disbursement 0.00 USD
Korea
year all
1 project
amount 7.54 USD
disbursement 7.54 USD
AEO Trade Facilitation Workshop
year 2018
1 project
amount 7.54 USD
disbursement 7.54 USD
United States
year all
17 projects
amount 882.78 USD
disbursement 459.11 USD
Technical Assistance for Revenue Administration and Revenue Policy - Sierra Leone
year 2019
1 project
amount 287.10 USD
disbursement 170.35 USD
TECHNICAL ASSISTANCE FOR REVENUE ADMINISTRATION AND REVENUE POLICY - SIERRA LEONE
year 2020
1 project
amount 288.28 USD
disbursement 149.74 USD
Technical Assistance for Revenue Administration and Revenue Policy - Sierra Leone
year 2021
1 project
amount 2.34 USD
disbursement 0.00 USD
Technical Assistance for Revenue Administration and Revenue Policy - Sierra Leone
year 2021
1 project
amount 2.34 USD
disbursement 66.78 USD
Technical Assistance for Revenue Administration and Revenue Policy - Sierra Leone
year 2021
1 project
amount 0.00 USD
disbursement 43.35 USD
Technical Assistance for Revenue Administration and Revenue Policy - Sierra Leone
year 2021
1 project
amount 0.00 USD
disbursement 12.94 USD
Technical Assistance for Revenue Administration and Revenue Policy - Sierra Leone
year 2021
1 project
amount 0.00 USD
disbursement 0.00 USD
Technical Assistance for Revenue Administration and Revenue Policy - Sierra Leone
year 2021
1 project
amount 0.00 USD
disbursement 0.00 USD
Technical Assistance for Revenue Administration and Revenue Policy - Sierra Leone
year 2021
1 project
amount 42.37 USD
disbursement 0.00 USD
Technical Assistance for Revenue Administration and Revenue Policy - Sierra Leone
year 2021
1 project
amount 89.00 USD
disbursement 0.00 USD
Technical Assistance for Revenue Administration and Revenue Policy - Sierra Leone
year 2021
1 project
amount 29.03 USD
disbursement 0.00 USD
Technical Assistance for Revenue Administration and Revenue Policy - Sierra Leone
year 2021
1 project
amount 40.00 USD
disbursement 0.00 USD
Technical Assistance for Revenue Administration and Revenue Policy - Sierra Leone
year 2021
1 project
amount 0.00 USD
disbursement 4.32 USD
TECHNICAL ASSISTANCE FOR TECHNICAL ASSISTANCE FOR REVENUE POLICY AND ADMINISTRATION - SIERRA LEONE
year 2022
1 project
amount 2.05 USD
disbursement 5.08 USD
TECHNICAL ASSISTANCE FOR TECHNICAL ASSISTANCE FOR REVENUE POLICY AND ADMINISTRATION - SIERRA LEONE
year 2022
1 project
amount 65.92 USD
disbursement 6.08 USD
TECHNICAL ASSISTANCE FOR TECHNICAL ASSISTANCE FOR REVENUE POLICY AND ADMINISTRATION - SIERRA LEONE
year 2022
1 project
amount 0.00 USD
disbursement 0.00 USD
TECHNICAL ASSISTANCE FOR TECHNICAL ASSISTANCE FOR REVENUE POLICY AND ADMINISTRATION - SIERRA LEONE
year 2022
1 project
amount 34.35 USD
disbursement 0.47 USD
Totals
year all
58 projects
amount 9 799.85 USD
disbursement 6 563.58 USD
Donateur
year Année
No. project
amount Compromiso
disbursement Déboursement
United Kingdom
year 2014
1 project
amount 740.86 USD
disbursement 710.08 USD
Sierra Leone Revenue and Tax Collection Programme
year 2014
1 project
amount 740.86 USD
disbursement 710.08 USD
Totals
year 2014
1 project
amount 740.86 USD
disbursement 710.08 USD
Donateur
year Année
No. project
amount Compromiso
disbursement Déboursement
United Kingdom
year 2015
2 projects
amount 3 269.70 USD
disbursement 1 245.00 USD
Sierra Leone Revenue and Tax Collection Programme
year 2015
1 project
amount 0.00 USD
disbursement 549.87 USD
Sierra Leone Revenue and Tax Collection Programme
year 2015
1 project
amount 3 269.70 USD
disbursement 695.13 USD
Totals
year 2015
2 projects
amount 3 269.70 USD
disbursement 1 245.00 USD
Donateur
year Année
No. project
amount Compromiso
disbursement Déboursement
United Kingdom
year 2016
2 projects
amount 0.00 USD
disbursement 316.35 USD
Sierra Leone Revenue and Tax Project - Managemen...
year 2016
1 project
amount 0.00 USD
disbursement 316.35 USD
Revenue for Prosperity Project - Adam Smith In...
year 2016
1 project
amount 0.00 USD
disbursement 0.00 USD
European Commission
year 2016
2 projects
amount 0.00 USD
disbursement 0.00 USD
Indicator 3a: Proportion of medium taxpayers filing returns made on time: Effectiveness in measures of taxpayer compliance
year 2016
1 project
amount 0.00 USD
disbursement 0.00 USD
Indicator 3b: Proportion of large taxpayers filing returns made on time: Effectiveness in measures of taxpayer compliance
year 2016
1 project
amount 0.00 USD
disbursement 0.00 USD
Totals
year 2016
4 projects
amount 0.00 USD
disbursement 316.35 USD
Donateur
year Année
No. project
amount Compromiso
disbursement Déboursement
Norway
year 2017
1 project
amount 110.80 USD
disbursement 1.62 USD
Sierra Lione
year 2017
1 project
amount 110.80 USD
disbursement 1.62 USD
United Kingdom
year 2017
2 projects
amount 46.33 USD
disbursement 46.33 USD
HMRC Tax Leadership Training provided through Commonwealth Association of Tax Administrators
year 2017
1 project
amount 46.33 USD
disbursement 46.33 USD
Revenue for Prosperity Project - Adam Smith International
year 2017
1 project
amount 0.00 USD
disbursement 0.00 USD
European Commission
year 2017
2 projects
amount 2 818.18 USD
disbursement 0.00 USD
State Building Contract for Sierra Leone
year 2017
1 project
amount 1 409.09 USD
disbursement 0.00 USD
State Building Contract for Sierra Leone
year 2017
1 project
amount 1 409.09 USD
disbursement 0.00 USD
Totals
year 2017
5 projects
amount 2 975.31 USD
disbursement 47.95 USD
Donateur
year Année
No. project
amount Compromiso
disbursement Déboursement
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 367.57 USD
disbursement 352.28 USD
Customs reform expert
year 2018
1 project
amount 38.91 USD
disbursement 23.62 USD
Revenue for Prosperity Project - Adam Smith International
year 2018
1 project
amount 288.11 USD
disbursement 288.11 USD
Strengthening Public Financial Management, Anti-.
year 2018
1 project
amount 40.55 USD
disbursement 40.55 USD
Korea
year 2018
1 project
amount 7.54 USD
disbursement 7.54 USD
AEO Trade Facilitation Workshop
year 2018
1 project
amount 7.54 USD
disbursement 7.54 USD
European Commission
year 2018
1 project
amount 0.00 USD
disbursement 0.00 USD
SBC III
year 2018
1 project
amount 0.00 USD
disbursement 0.00 USD
Totals
year 2018
6 projects
amount 375.11 USD
disbursement 359.82 USD
Donateur
year Année
No. project
amount Compromiso
disbursement Déboursement
United Kingdom
year 2019
3 projects
amount 1 141.26 USD
disbursement 698.75 USD
Flexible Funding to allow adaptable programme delivery
year 2019
1 project
amount 736.60 USD
disbursement 451.99 USD
Peer to Peer HMRC Tax Capacity Building - Sierra Leone
year 2019
1 project
amount 79.24 USD
disbursement 79.24 USD
Support to Civil Society Organisations
year 2019
1 project
amount 325.42 USD
disbursement 167.52 USD
United States
year 2019
1 project
amount 287.10 USD
disbursement 170.35 USD
Technical Assistance for Revenue Administration and Revenue Policy - Sierra Leone
year 2019
1 project
amount 287.10 USD
disbursement 170.35 USD
European Commission
year 2019
2 projects
amount 0.00 USD
disbursement 119.00 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 119.00 USD
State Building Contract 2018-2020 for Sierra Leone
year 2019
1 project
amount 0.00 USD
disbursement 0.00 USD
Totals
year 2019
6 projects
amount 1 428.36 USD
disbursement 988.10 USD
Donateur
year Année
No. project
amount Compromiso
disbursement Déboursement
United Kingdom
year 2020
3 projects
amount 253.00 USD
disbursement 900.00 USD
PEER TO PEER HMRC TAX CAPACITY BUILDING - SIERRA LEONE
year 2020
1 project
amount 0.00 USD
disbursement 126.00 USD
PHASE I FLEXIBLE FUND TO ALLOW ADAPTABLE PROGRAMME DELIVERY
year 2020
1 project
amount 197.00 USD
disbursement 559.00 USD
PHASE I SUPPORT TO CIVIL SOCIETY ORGANISATIONS
year 2020
1 project
amount 56.00 USD
disbursement 215.00 USD
United States
year 2020
1 project
amount 288.28 USD
disbursement 149.74 USD
TECHNICAL ASSISTANCE FOR REVENUE ADMINISTRATION AND REVENUE POLICY - SIERRA LEONE
year 2020
1 project
amount 288.28 USD
disbursement 149.74 USD
European Commission
year 2020
2 projects
amount 0.00 USD
disbursement 0.00 USD
Identifying effective revenue generation and financial self-sustainability strategies for 4 rural municipalities of SL
year 2020
1 project
amount 0.00 USD
disbursement 0.00 USD
State Building Contract 2018-2020 for Sierra Leone
year 2020
1 project
amount 0.00 USD
disbursement 0.00 USD
Totals
year 2020
6 projects
amount 541.28 USD
disbursement 1 049.74 USD
Donateur
year Année
No. project
amount Compromiso
disbursement Déboursement
United Kingdom
year 2021
5 projects
amount 53.35 USD
disbursement 350.85 USD
Phase I support to Civil Society Organisations
year 2021
1 project
amount 0.00 USD
disbursement 3.60 USD
Phase I support to Civil Society Organisations
year 2021
1 project
amount 0.00 USD
disbursement 14.41 USD
Phase I flexible fund to allow adaptable programme delivery
year 2021
1 project
amount 0.00 USD
disbursement 233.01 USD
Phase I flexible fund to allow adaptable programme delivery
year 2021
1 project
amount 0.00 USD
disbursement 46.48 USD
Peer to Peer HMRC Tax Capacity Building - Sierra Leone
year 2021
1 project
amount 53.35 USD
disbursement 53.35 USD
United States
year 2021
11 projects
amount 205.08 USD
disbursement 127.39 USD
Technical Assistance for Revenue Administration and Revenue Policy - Sierra Leone
year 2021
1 project
amount 2.34 USD
disbursement 0.00 USD
Technical Assistance for Revenue Administration and Revenue Policy - Sierra Leone
year 2021
1 project
amount 2.34 USD
disbursement 66.78 USD
Technical Assistance for Revenue Administration and Revenue Policy - Sierra Leone
year 2021
1 project
amount 0.00 USD
disbursement 43.35 USD
Technical Assistance for Revenue Administration and Revenue Policy - Sierra Leone
year 2021
1 project
amount 0.00 USD
disbursement 12.94 USD
Technical Assistance for Revenue Administration and Revenue Policy - Sierra Leone
year 2021
1 project
amount 0.00 USD
disbursement 0.00 USD
Technical Assistance for Revenue Administration and Revenue Policy - Sierra Leone
year 2021
1 project
amount 0.00 USD
disbursement 0.00 USD
Technical Assistance for Revenue Administration and Revenue Policy - Sierra Leone
year 2021
1 project
amount 42.37 USD
disbursement 0.00 USD
Technical Assistance for Revenue Administration and Revenue Policy - Sierra Leone
year 2021
1 project
amount 89.00 USD
disbursement 0.00 USD
Technical Assistance for Revenue Administration and Revenue Policy - Sierra Leone
year 2021
1 project
amount 29.03 USD
disbursement 0.00 USD
Technical Assistance for Revenue Administration and Revenue Policy - Sierra Leone
year 2021
1 project
amount 40.00 USD
disbursement 0.00 USD
Technical Assistance for Revenue Administration and Revenue Policy - Sierra Leone
year 2021
1 project
amount 0.00 USD
disbursement 4.32 USD
European Commission
year 2021
4 projects
amount 0.00 USD
disbursement 1 060.95 USD
Empowered Pujehun District Council for efficient service delivery to the citizens
year 2021
1 project
amount 0.00 USD
disbursement 376.46 USD
Empowered Bombali District Council for efficient service delivery to the citizens
year 2021
1 project
amount 0.00 USD
disbursement 353.27 USD
Empowered Kambia District Council for efficient service delivery to the citizens
year 2021
1 project
amount 0.00 USD
disbursement 326.40 USD
300026614 - PEFA Validation Mission
year 2021
1 project
amount 0.00 USD
disbursement 4.82 USD
Totals
year 2021
20 projects
amount 258.43 USD
disbursement 1 539.19 USD
Donateur
year Année
No. project
amount Compromiso
disbursement Déboursement
United Kingdom
year 2022
1 project
amount 108.48 USD
disbursement 108.48 USD
PEER TO PEER HMRC TAX CAPACITY BUILDING - SIERRA LEONE
year 2022
1 project
amount 108.48 USD
disbursement 108.48 USD
United States
year 2022
4 projects
amount 102.32 USD
disbursement 11.63 USD
TECHNICAL ASSISTANCE FOR TECHNICAL ASSISTANCE FOR REVENUE POLICY AND ADMINISTRATION - SIERRA LEONE
year 2022
1 project
amount 2.05 USD
disbursement 5.08 USD
TECHNICAL ASSISTANCE FOR TECHNICAL ASSISTANCE FOR REVENUE POLICY AND ADMINISTRATION - SIERRA LEONE
year 2022
1 project
amount 65.92 USD
disbursement 6.08 USD
TECHNICAL ASSISTANCE FOR TECHNICAL ASSISTANCE FOR REVENUE POLICY AND ADMINISTRATION - SIERRA LEONE
year 2022
1 project
amount 0.00 USD
disbursement 0.00 USD
TECHNICAL ASSISTANCE FOR TECHNICAL ASSISTANCE FOR REVENUE POLICY AND ADMINISTRATION - SIERRA LEONE
year 2022
1 project
amount 34.35 USD
disbursement 0.47 USD
European Commission
year 2022
3 projects
amount 0.00 USD
disbursement 187.24 USD
Empowered Bombali District Council for efficient service delivery to the citizens
year 2022
1 project
amount 0.00 USD
disbursement 0.00 USD
Empowered Falaba District Council for Efficient Service Delivery to the Citizens
year 2022
1 project
amount 0.00 USD
disbursement 100.76 USD
Empowered Karene District Council for Efficient Service Delivery to the Citizens
year 2022
1 project
amount 0.00 USD
disbursement 86.48 USD
Totals
year 2022
8 projects
amount 210.80 USD
disbursement 307.35 USD

Resources

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