Deadline for Filing Income Tax Returns

The National Revenue Authority (NRA) hereby notifies its valued taxpayers, tax consultants and the general public that consistent with the provisions of the Income Tax Act, 2000 and its amendments as well as the Finance Act, 2013, tax returns are due 120 days after the end of the year. Taxpayers are therefore reminded that the due dates for the filing and submission of Income Tax Returns for 2015 is on Saturday 30th April, 2016. Please be reminded that it is your obligation to fill and submit your annual Income Tax Returns on or before the due date of 30th April to be in compliance with the Income Tax Act, and to avoid any punitive measures from the NRA as provided for in the law. The Authority wishes to emphasize that the filing and submission of returns is an obligation of every taxpayer and failure will result in the payment of up to five million Leones (Le5,000,000) fine or an imprisonment term not exceeding one year or both. Tax return forms can be obtained at our offices at 17, 19 & 38 Wellington Street, 29 Percival Street, 148 Wilkinson Road and Jenner Wright Road. Returns forms can also be collected and submitted to any of our tax offices in Bo, Kenema and Kono against the deadline of 30th April, 2016 for the financial year ending 31st December 2015. You Have Been Warned!!