A recent audit of the Sierra Leone Civil Aviation Authority discovered significant flaws in the computation and remittance of PAYE taxes owed to the National Revenue Authority.
The audit team compared the PAYE amounts that should have been paid after deducting withholding taxes and discovered an outstanding balance of NLe2,520,146.55 (two billion, five hundred and twenty million, one hundred and forty-six thousand Old Leones).
Furthermore, the auditors discovered that PAYE for FY2023 was recorded incorrectly: the Authority’s records showed NLe5,263,731.41 (five billion, two hundred and sixty-three million, seven hundred and thirty-one thousand Old Leones) in PAYE liabilities, whereas the correct computation should have been NLe5,567,935.03 (five billion, five hundred and sixty-seven million, nine hundred and thirty-five thousand Old Leones).
Crucially, the audit report states that there is no evidence that PAYE totalling NLe5,567,935.03 (five billion, five hundred and sixty-seven million, nine hundred and thirty-five thousand Old Leones) was ever paid over to the NRA.









