Our Legislation

Customs Legislation Detail
The Payment Systems Act, 2009 [No. 3 of 2009] BEING AN ACT to provide for the establishment, operation, designation and supervision of electronic and other payments, clearing and settlement systems, the rights and obligations of transacting and intermediating parties and for other related matters.
The Income Tax (Amendment) Act, 2006 *searchable [No. 6 of 2006] BEING AN ACT to amend the Income Tax Act, 2000. Amends the Income Tax Act, 2000.
The Anti-Money Laundering Act, 2005 *searchable [No. 6 of 2005] BEING AN ACT to suppress money laundering and to provide for other related matters.
The Minimum Wage Act, 1997 [No. 1 of 1997] Being an Act to establish a national minimum wage from time to time and to amend the Income Tax Act. Amends the Income Tax Act.
The National Revenue Authority Act, 2002 [No. 11 of 2002] BEING AN ACT to establish the National Revenue Authority as a central body for the assessment and collection of national revenue, to provide for the administration and enforcement of specified laws, to make consequential amendments to certain laws relating to revenue and to provide for other related matters. Amends the Income Tax Act, 2000.
The Goods and Services Tax Act, 2009 [No. 6 of 2009] BEING AN ACT to provide for the imposition of a broadbased tax on the consumption of goods and services in Sierra Leone and to provide for other related matters. Repeals the Entertainment Tax Act, 1971; the Restaurant Food Act, 1989; the External Telecommunications Act, 1995; the Sales Tax Act, 1995. Amends the Development of Tourism Act, 1990.
The Other Financial Services (Amendment) Act, 2007 *searchable [No. 4 of 2007] BEING AN ACT to amend the Other Financial Services Act, 2001 so as to provide for the establishment and operation of stock exchanges. Amends the Other Financial Services Act, 2001.
The Finance Act, 2009 BEING AN ACT to provide for the imposition and alteration of taxation for the year 2009 and for other related matters
The Finance Act, 2008 [No. 7 of 2008] BEING AN ACT to provide for the imposition and alteration of taxation for the year 2008 and for other related matters. Amends the Finance Act, 2007 [No. 22 of 2007]
Export Legislation  
The Companies Act, 2009 [No. 5 of 2009] BEING AN ACT to provide for the registration and registration of companies and for other related matters. Repeals the Companies Act [Cap. 249].
The Mines and Minerals Act, 2009 [No. 12 of 2009] BEING AN ACT to consolidate and amend the law on mines and minerals; to promote local and foreign investment in the mining sector by introducing new and improved provisions for exploration, mine development and marketing of minerals and mineral secondary processing for the benefit of the people of Sierra Leone; to ensure that management of the mineral sector is transparent and accountable in accordance with international best practice; to promote improved employment practices in the mining sector; to improve the welfare of communities adversely affected by mining; to introduce measures to reduce the harmful effects of mining activities on the environment and to provide for other related matters. Repeals the Mines and Minerals Act, 1994. Repeals the Commission for the Management of Strategic Resources, National Re construction and Development Act, 1999.
   
The Diamond Cutting and Polishing Act, 2007 *searchable [No. 2 of 2007] BEING AN ACT to provide for the control of diamond cutting and polishing, the licensing of diamond cutters and polishers, to define the rights and duties of a licensee and for other matters connected therewith.
The Sierra Leone Investment and Export Promotion Agency Act, 2007 [No. 3 of 2007] *searchable BEING AN ACT to establish the Sierra Leone Investment and Export Promotion Agency to promote investments and exports and for other unrelated matters.
The Fisheries (Management and Development) (Amendment) Act, 2007 *searchable [No. 10 of 2007] BEING AN ACT to amend the Fisheries (Management and Development) Act, 1994. Amends No. 19 of 1994.
The Registration of Business Act, 2007 *searchable [No. 18 of 2007] BEING AN ACT to consolidate the law on the registration of businesses and business names and to provide for other related matters. Repeals the Business Names Registration Act (Cap. 257). Repeals the Business Registration Act, 1983 (No. 13 of 1983).
The Mines and Minerals (Amendment) Act, 2004 *searchable [No. 7 of 2004] BEING AN ACT to amend the Mines and Minerals Act, 1994. Amends the Mines and Minerals Act, 1994.
The Sierra Rutile Agreement (Ratification) Act, 2002 [No. 4 of 2002] BEING AN ACT to ratify and confirm an agreement made for and on behalf of the Government of the Republic of Sierra Leone of the one part and by Sierra Rutile Limited of the other part.
The Petroleum Exploration and Production Act, 2001 *searchable [No. 11 of 2001] BEING AN ACT to provide for the terms and conditions of petroleum exploration and production agreements and for other related matters. Repeals the The Mining (Mineral Oil) Act.
The Standards Decree, 1996 [NPRC Decree No. 2] BEING A DECREE to provide for the standardization of commodities and products, to establish the Sierra Leone Standards Bureau and the National Standards Council and to provide for other related matters.
The Cargo (Clearing and Forwarding) Act, 1974 [No. 5 of 1974] BEING AN ACT to regulate and make provision for the control of the clearing and forwarding of all sea and aircraft cargo in and out of Sierra Leone and for matters ancillary thereto.
The Insurance Act, 2000 [No. 5 of 2000] BEING AN ACT to establish the National Insurance Commission and to regulate the business of insurance in Sierra Leone. Repeals the Insurance Act, 1971 (No. 12 of 1971) and The Insurance Act (Commencement) Order, 1972 (P.N. 67 of 1972).
The Statistics Act, 2002 [No. 13 of 2002] BEING AN ACT to establish Statistics Sierra Leone as a body corporate for the collection, compilation, analysis and dissemination of official and other statistics and to provide for other related matters. Repeals the Statistics Act, 1963.
The National Social Security and Insurance Trust Act, 2001 [No. 5 of 2001] BEING AN ACT to establish the National Social Security and Insurance Trust and a social security scheme to provide retirement and other benefits to meet the contingency needs of workers and their dependants and to provide for other related matters. Cancels Act No. 4 of 2001.
Import Legislation  
General Law (Business Start-up) (Amendment) Act, 2007 *searchable [No. 16 of 2007] BEING AN ACT to amend certain enactments in order to eliminate barriers to the expeditious establishment, growth and development of business in Sierra Leone. Amends the Exchange Control Act (Cap. 265). Amends the Legal Practitioners Act, 2000 (No. 15 of 2000). Amends the Non-Citizens (Registration, Immigration and Expulsion) Act, 1965 (No. 15 of 1965).
The Investment Promotion Act, 2004 *searchable [No. 10 of 2004] BEING AN ACT to promote and attract private investment both domestic and foreign for the development of production and value added activities, to improve exports and provide employment opportunities, and generally to create an environment conducive to private investment and to provide for other related matters. Repeals the Non-Citizens (Trade and Business) Act, 1969.
The Environment Protection Act, 2000 [No. 2 of 2000] BEING AN ACT to provide for the effective protection of the environment, the administrative machinery to ensure such protection and for other related matters. Repealed by No. 11 of 2008.
The Anti-Corruption Act, 2008 *searchable [No. 12 of 2008] BEING AN ACT to provide for the establishment of an independent Anti-Corruption Commission for the prevention, investigation, prosecution and punishment of corruption and corrupt practices and to provide for other related matters.
Transport Legislation  
The Sierra Leone Maritime Administration (Amendment) Act, 2007 *searchable [No. 14 of 2007] BEING AN ACT to amend the Sierra Leone Maritime Administration Act, 2000. Amends No. 11 of 2000.
SLIEPA Act