The National Revenue Authority (NRA) was established on the 13th September 2002 through an Act of Parliament called the National Revenue Authority Act, 2002 (Act No-11). Prior to the establishment of the NRA, government revenue collection was fragmented and undertaken by the then Customs and Excise Department, Income Tax Department, Government Gold and Diamond Office and several other MDAs. One of the most outstanding reforms in the Sierra Leone Tax System was the bringing together of these revenue collecting agencies under the umbrella of the National Revenue Authority. The NRA has since played a vital role in formulating and implementing tax reforms that have resulted in increased revenue mobilization and trade facilitation.
Revenue collection prior to the creation of NRA was low. In the very first year the NRA was established, revenue collection increased from Le231.8 billion in 2002 to Le277.8 billion in 2003. This trend has continued year-on-year as revenue collection grew considerably from a low base of Le 277.8 billion in 2003 to Le 2.219 Trillion in 2013. See Reports Section for more details
The NRA is charged with the responsibility of assessing and collecting domestic taxes, customs duties and other revenues specified by law, as well as administering and enforcing laws relating to these revenues.
To have an equitable, effective, simple and transparent tax system.
To maximize revenue collection for national development and to buttress sustainable economic growth through:
- Formulating and implementing policies and procedures which promote effective, efficient, transparent, and accountable tax systems.
- Designing simple and effective business processes.
- Developing and enhancing human capacity for improved service delivery.
- Understanding and enhancing the business environment by liaising and collaborating with relevant MDAs, local and international institutions, taxpayers and other relevant stakeholders.
- Revenue Collection
- Trade Facilitation
- Border Management and Control
- Product Standards
Core Values: Our activities will be guided by the following core values:
We are committed to the highest standards of trust and honesty.
We will act In accordance with the letter and spirit of the Law at all times and ensure full disclosure of information as and when required by Law.
We will ensure that appropriate mechanisms exist for Staff to be held accountable for their decisions and actions.
We value individual differences and treat customers with dignity and respect.
We will ensure our staff conducts themselves in accordance with the NRA Code of Conduct and other established principles of good governance at all times.
We will work in collaboration with stakeholders and associated institutions to improve our services delivery and overall performance.
We will ensure a conducive working environment and create learning opportunities for our staff to enable them achieve their full potential.
We will provide quality service to our taxpayers and other stakeholders, in order to facilitate tax compliance and minimize its associated costs.