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The National Revenue Authority (NRA) has warned businesses and license holders with outstanding government obligations to pay immediately or face enforcement measures, including possible closure of premises and travel restrictions.
In a public notice dated August. 26, 2026, the NRA directed entities with unpaid tax and non-tax revenue liabilities to bring their accounts into compliance.
The notice, issued in Freetown by the authority’s Public Affairs and Tax Education unit on behalf of the Commissioner General, identified several categories of businesses and license holders that could be affected.
They include mining companies, Environmental Impact Assessment license holders, internet service providers, television and radio stations, state land leaseholders, factory operators, private security companies and liquor license holders.
The NRA said all affected entities should settle their outstanding obligations without delay and ensure that their tax and non-tax revenue payments are fully regularised.
The authority cited Section 12 of the Finance Act, 2019, as the legal basis for enforcement against outstanding non-tax revenue obligations. The legislation gives the NRA powers including sealing the premises of non-tax revenue debtors and directing third parties, including banks, to pay debts owed to the government.
According to the Aug. 26 notice, entities that fail to comply could face the sealing of business premises, garnishment of business accounts and restrictions on travel outside Sierra Leone, where legally applicable.
The warning follows similar compliance notices issued by the NRA earlier in 2026, indicating an ongoing effort by the authority to recover outstanding government revenue from businesses and license holders.
The NRA urged affected taxpayers and other liable entities to treat the directive as urgent and take immediate steps to settle their outstanding obligations before enforcement action is taken.
