The National Revenue Authority (NRA) held a training session for International Non-Governmental Organizations (INGOs) at the Freetown City Council Auditorium, focusing on the Payment of PAYE (Pay As You Earn) tax and the newly introduced Finance Act 2025.

The event, organized with support from the Ministry of Planning and Economic Development (MoPED), followed up on a previous meeting between the NRA and INGOs regarding the retroactive payment of PAYE for international staff.

James Borbor Tengbe, Commissioner of the Domestic Tax Department (DTD), spoke on behalf of the NRA Commissioner General, expressing gratitude for the contributions of INGOs in Sierra Leone, particularly in sectors like health, education, livelihoods, humanitarian response, and governance reforms. He mentioned that tax compliance is essential for strengthening the country’s public services and tax system.

During the session, the Acting Minister of Finance, Bockarie Kalokoh, representing the Ministry of Finance, recognized the important role INGOs play in Sierra Leone’s development. He also discussed the Tax and Duty Exemption Act, 2023, which aims to create a favorable environment for these organizations to operate effectively.

The Acting Minister of Finance Bockarie Kalokoh

The training aimed to promote dialogue and understanding between the government and INGOs about Sierra Leone’s tax system, with a focus on compliance. It was clarified that while some INGOs benefit from tax exemptions, they are still required to meet certain obligations, including PAYE on employment income and Withholding Tax for vendors.

Samuel Fullah, during his presentation, addressed the importance of proper registration and accurate tax filings. He also discussed the role of the Integrated Tax Administration System (ITAS), which simplifies tax compliance for INGOs. Fullah further spoke about common tax compliance mistakes and informed attendees about dedicated support channels within the NRA to assist with their tax obligations.

The session covered the need for collaboration between the government and INGOs to ensure transparency and fairness within Sierra Leone’s tax system, ultimately working towards the country’s growth and development.