| No | Service | Requirement/Obligation | Fees | Duration |
|---|---|---|---|---|
| 1 | Domestic Tax Processing | |||
| 1.1 | Taxpayer Identification Number (TIN) | |||
| Bring along the following documents: | Free | Two working days | ||
| Accurately completed TIN Form | ||||
| Valid passport, National ID or driving license | ||||
| Proof of residence (utility bill) | ||||
| Valid Passport & Resident permit (Non-Nationals) | ||||
| Business Registration Certificate , Certificate of Incorporation & Memorandum and Article of Association (Companies) | ||||
| Business Names Registration Certificate & Business Registration Certificate (Partnership & Sole Traders) | ||||
| 1.2 | Enquiries | |||
|
Call on the NRA hotline(079-970844/044-970844/088-970844/025-970844) |
Free | One working day | ||
| 1.3 | GST Purchase Relief Order (GPRO) | |||
| GST Purchase Relief Order (GPRO) | Le 50,000 | Two working days | ||
| Diplomat/Consular Mission on Reciprocal Basis | ||||
| Government Agreement ratified by parliament | ||||
| 1.4 | Tax Clearance Certificate (TCC) | |||
| Completed TCC Application Form and Rent Information Form |
Companies: Le 40,000 Traders: Le 30,000 Any other: Le 20,000 |
Three working days | ||
| Business Registration Certificate (new business) | ||||
| Evidence of payment of all taxes (existing business) | ||||
| 1.5 | Individual Tax Ruling | |||
| Signed application letter addressed to the Commissioner DTD | Free | Three working days | ||
Letter should state:
|
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| 1.6 | Tax Returns | |||
| Accurately completed Tax Returns Forms | Free | Immediate | ||
| Submitted to our tax offices | ||||
| 2.0 | CUSTOMS | |||
| BEFORE CUSTOMS: Please obtain the following: | ||||
| Taxpayer Identification Number | ||||
| Hire the services of licensed and established Clearing Agent to assist in: | ||||
| Securing Bill of Lading and Delivery Order | ||||
| Obtaining Classification Valuation Certificate (CVC) from ALIC | ||||
| 2.1 | Declaration at the Direct Traders Input (DTI) Room at Customs House or Remote Bureau | |||
| Bank Receipt | Free | One working day | ||
| Registered Declaration | ||||
| Assessment Notice | ||||
| Bill of Lading | ||||
| Commercial Invoice | ||||
| Packing List etc | ||||
| 2.2 | Valuation Assessment | |||
| Commercial Invoice | Free | One working day | ||
| Packing List | ||||
| Valuation Form | ||||
| Bill of Lading | ||||
| Bank Transfer (SWIFT) | ||||
| CVC | ||||
| Freight Note | ||||
| 2.3 | Amendment of Declaration | |||
| Uplifted Invoices | Free | 1 hour | ||
| Wrong Procedure Code | ||||
| Misclassification using an approved Customs Query Form | ||||
| 2.4 | Examination | |||
| Scanning Report | Free | 1 hour | ||
| Declaration and attachment | ||||
| 2.5 | Customs Release Order | |||
| Customs assessed declaration | Free | 1 hour | ||
| 2.6 | Gate Pass | |||
| Exit Note from Sierra Leone Ports Authority (SLPA) | Free | 1 hour | ||