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The National Revenue Authority (NRA) has defended its recent enforcement action against Mr Yada Williams over outstanding rental income tax liabilities, insisting that its actions were lawful, procedural, and not targeted.
In a public statement, the Authority clarified that the measures taken were in accordance with powers granted to the Commissioner-General under the Income Tax Act 2000 (as amended). According to the NRA, the enforcement followed due process, including tax assessments, issuance of notices and demands, and the taxpayer’s failure to settle obligations within the stipulated timeframe.
The NRA also addressed Mr Williams’s claims, who argued that, as his tenant, the United Nations Development Programme (UNDP) was responsible for withholding and remitting the rental income tax on his behalf. The Authority rejected this assertion, citing international legal provisions.
“Under the Convention on the Privileges and Immunities of the United Nations, the UN and its agencies are exempt from direct taxation within member states,” the statement noted. It further explained that UNDP is not registered as a taxpayer within Sierra Leone’s Integrated Tax Administration System (ITAS) and therefore cannot be treated as a withholding agent under domestic tax laws.
The NRA emphasised that private tenancy agreements cannot override statutory tax obligations or international legal frameworks. It held that the responsibility to declare and pay taxes on rental income lies with the landlord, the recipient of the income.
The Authority added that contractual agreements alone do not constitute proof of tax payment. Taxpayers claiming that taxes were paid on their behalf must provide verifiable documentation, including withholding certificates, official receipts, or ITAS records.
“In the absence of such evidence, the NRA remains legally entitled to assess and recover taxes due,” the statement read.
Responding to further claims by Mr. Williams that enforcement should be limited to the property generating the income, the NRA clarified that the law empowers it to pursue recovery from the liable individual, not just the asset in question.
The Authority also condemned what it described as insults and allegations of corruption directed at its operations, stressing that tax administration is a legal and professional process.
“If there is evidence of wrongdoing, the appropriate channels are the Anti-Corruption Commission or the courts-not public statements,” the NRA stated.
Reaffirming its commitment to fairness and the rule of law, the NRA urged taxpayers to comply voluntarily and to resolve disputes through established legal objection and appeal mechanisms.
