Through this Act, the NRA was made responsible for Domestic Revenue Management by the Government of Sierra Leone, in order to strengthen revenue mobilization and administration systems following the of the previous revenue administration systems (The Income Tax and The Customs and Excise Department) which operated separately.

The NRA Act mandated that the Authority take over the responsibility for collecting Non-Tax Revenues as well as the Tax Operations of the Gold and Diamond Department. The NRA came into being on the 13th September 2002 through an Act of Parliament, The National Revenue Authority Act 2002 (Act No-11).

Through this Act, the NRA was made responsible for Domestic Revenue Management by the Government of Sierra Leone, in order to strengthen revenue mobilization and administration systems following the of the previous revenue administration systems (The Income Tax and The Customs and Excise Department) which operated separately.

The NRA Act mandated that the Authority take over the responsibility for collecting Non-Tax Revenues as well as the Tax Operations of the Gold and Diamond Department.