Strategic Plan

The NRA strategic plan 2018 - 2022 describes how the NRA will deliver on its mandate of administering tax and customs laws in the context of supporting the development agenda of Sierra Leone as described in ‘Sierra Leone’s Medium Term National Development Plan (2019-2023), the New Direction Manifesto and the 2018 Presidential Address at State Opening of Parliament. The strategic plan sets out five strategic goals that will guide the NRA.

The strategic plan sets out five strategic goals that will guide the NRA.

  • Effective and efficient revenue mobilization to support government fiscal space
  • Develop human capital and institutional capacity
  • Enhanced trade facilitation
  • Automated and integrated modernized business processes and procedures
  • Improved Public Trust and Credibility

Priority initiatives relating to the five strategic goals build upon the progress made over the period of the previous strategic plan.

Central to revenue mobilization efforts will be a strong emphasis on voluntary compliance underpinned by effective risk analysis and enabled by communication and engagement with taxpayers and providing easier access to services whilst at the same time strengthening audit and enforcement capacity. Focus will continue on the large and medium taxpayer segments as the primary revenue sources and efforts will be extended to assist small taxpayers and those in the informal sector to meet their obligations.

Much emphasis will be placed on developing the human and institutional capacity. Training, recruitment, career path planning and performance management and appraisal systems will focus on strengthening technical and management skills, particularly in areas that are central to the strategic plan. Facilities and infrastructure will be upgraded to provide a modern and professional working environment. Efforts to consolidate accommodation and move revenue staff to a single building will be pursued.

Trade facilitation will be enhanced through systems upgrade to ASYCUDA World, process simplification and data sharing with customs authorities of other systems through electronic interfaces. In addition to trade facilitation, another critical role the NRA will focus on through customs in the course of the strategic plan will be the protection of society through targeting entry of contra-band goods and physical smuggling across the country’s porous borders.

Major initiatives to replace obsolete IT systems, automate manual processes and improve the quality of data and management information will be implemented. A new Integrated Tax Administration System will be delivered to support tax processes. An advanced system of accounting and reconciliation with the banks together with the introduction of cash machines to improve compliance in GST collection will represent a landmark to accounting and mobilization of domestic revenues.

Finally, there will be a focus on further entrenching principles of good governance and build on relationships with stakeholders that will improve public trust and credibility and strengthen the position of NRA to deliver on its mandate and meet its strategic goals. We will endeavor to provide quality services to our taxpayers and other clients and deliver on our core mandate of revenue collection to impress on our public image but also help spur economic development.

The strategic objectives and projects set out in this strategic plan are both exciting and ambitious, and the NRA is dedicated and committed to delivering them. The risks identified and mitigation strategies developed will be kept under constant review, and the strategic plan monitoring and evaluation approach and framework will ensure that there is thorough and disciplined oversight of implementation.

Achieving the strategic objectives of the 2018 - 22 strategic plan will represent a major landmark in the progress of the NRA and its support to the development of Sierra Leone.