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The Non-Tax Revenue Department of the National Revenue Authority (NRA) has sealed off the business premises of Diakem Investment located at 26 Adelaide Street, Freetown; following its failure to settle an outstanding non-tax revenue debt amounting to Le 162,053.00.
The action follows a formal Notice of Intention to Seal Business Premises issued to the company in respect of outstanding payment for ISP/WIMAX License obligations. The notice was issued under Section 12 (e & f) of the Finance Act, 2019, which empowers the Authority to seal or in any physical manner prevent access to business premises of defaulters within 48 hours of notification.
According to the notice, the outstanding amount relates specifically to unpaid ISP/WIMAX License fees. The Authority had also indicated that, in addition to sealing the premises, it may take further recovery measures under the relevant provisions of the law to recover the debt, including accrued interest and penalties.
The enforcement actions outlined include publication of the names of directors in the Gazette, newspapers, and other print and electronic media; court action and possible imprisonment of defaulters; prevention from travelling out of Sierra Leone; prevention from clearing goods through the ports; and any other action as specified in the laws administered by the Authority.
The notice further stated that payment of the outstanding and undated non-tax revenue debt could be made by transfer through a commercial bank (SWIFT) to the Bank of Sierra Leone, with the account details provided in the notice.
The NRA reiterated that the action forms part of its mandate to enforce compliance and ensure the recovery of government revenue in accordance with the Finance Act, 2019.
