Large, Small & Medium Taxpayer Offices


This office operates as a one-stop shop operation for all GST, Pay-Roll, PAYE and Withholding taxes activities. This office was set up to deal with the top 185 taxpayers who contribute over 80% to our revenue collection drive. This includes large importers, financial institutions, telecommunications and mining companies. The Large Taxpayer Office (LTO) is equipped to provide taxpayers with prompt and relevant information, advice and interpretation of tax laws.

LTO is located at 38 Wellington Street, Freetown.


Like the Large Taxpayer Office, it aims to enhance taxpayer convenience by being customer-focused and responding to the individual needs of medium taxpayers in a timely and efficient manner. This office deals with the top 850 taxpayers ranging from all type of businesses.

The office is located at 19 Wellington Street, Freetown.


The Small Taxpayer Office caters for the needs of small taxpayers. There are three small taxpayer offices in the western area: 

Freetown East located at 30 Howe Street, Freetown—This office is responsible for small taxpayers between P-Z to Kent Village.
Freetown Central located at 29A Percival Street, Freetown—This office is  responsible for taxpayers between St. John to P-Z roundabout including the mountain district.
Freetown West located at 148 Wilkinson Road, Freetown—This office is responsible for taxpayers from St. John to York Rural District.

All provisional Offices deal with small taxpayers.