Goods And Services Tax Act 2009
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Goods and services tax act 2009. 1st september 2009 enacted by the president and members of parliament in this present parliament assembled. The goods and services tax act 2009. The goods and services tax act 2009 being an act to provide for the imposition of a broad based tax on the consumption of goods and services in sierra leone and to provide for other related matters. Being an act to provide for the imposition of a broadbased tax on the consumption of goods and services in sierra leone and to provide for other related matters.
A new tax system goods and services tax act 1999. Omit division 147 substitute divisions 58 and 147. Being an act to provide for the imposition of a broadbased tax on the consumption of goods and services in sierra leone and to provide for other related matters. Amendment of section 21.
13 section 23 99 table item 1. Goods and services tax act 2009 no. Section 21 of the goods and services tax act referred to in this act as the principal act is amended. 12 section 17 99 table item 10 omit divisions 58 and 147 substitute division 58.
1st september 2009 enacted by the president and members of. Goods and services act 2009 7 notwithstanding anything in this section if the amount of an excess to be refunded is less than le 300 000 it shall continue to be carried forward into succeeding tax periods until it is reduced to nil or accumulates to an amount above le 300 000. This act may be cited as the goods and services tax amendment act 2009 and shall come into operation on such date as the minister may by notification in the gazette appoint.
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