May 20, 2026 – The National Revenue Authority through its Domestic Tax Department has sealed off the office of Mr. Yada Hashim Williams Esq. at 7 Walpole Street, Freetown; over outstanding rental income tax liabilities covering the period from 2019 to 2025 emanating from Rental Income Tax for a property at Wilberforce occupied by United Nations Development Program (UNDP).
The action was taken under Section 155 A of the Income Tax Act 2000 and Section 50 (1) of the Goods and Services Tax Act 2000, as amended; after the Commissioner General reportedly established reasonable grounds to believe that the taxpayer failed to pay the correct taxes due to the state.
In its correspondence dated 13th May 2026; the NRA maintained that tenancy arrangements involving the United Nations Development Programme do not remove or extinguish the statutory tax obligation owed by the landlord to the Government of Sierra Leone.
The Authority further stated that while the UNDP benefits from diplomatic privileges and immunities; such protections do not exempt private property owners from complying with Sierra Leone’s Rental Income tax laws.
According to the notice; the NRA warned that failure to settle the liability by Friday 15th May 2026 could result in the sealing, lock up, or physical restriction of access to the taxpayer’s office and residential premises anywhere within Sierra Leone; and the premises have since been sealed.
The Authority also outlined additional enforcement measures which may include garnishment of bank accounts; restrictions from travelling in and out of Sierra Leone; prevention from clearing goods through the ports; publication of the taxpayer’s name in newspapers and electronic media; as well as possible court action.
The NRA emphasized that payment of the outstanding liability can be made through the Integrated Tax Administration System (ITAS); adding that the matter will only be considered closed upon full settlement of the tax debt.
The Authority further reminded taxpayers receiving rental income to file proper rental tax returns and comply fully with national tax obligations; as part of ongoing efforts to strengthen domestic revenue mobilization and promote accountability within the tax system.
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National Revenue Authority
