Freetown — The Goods and Services Tax (GST) Administration Unit in the National Revenue Authority (NRA) is currently on a massive enforcement drive of the GST laws. This includes closure of shops for erring tax payers. The GST Unit is also imposing a fine on businesses with improper receipts. The fine is Le5, 000,000 (five million Leones) for each receipt that is not done according to law.
Each GST business should issue out to its clients and customers a receipt that shows the name and address of the registered business, plus, an authentic Taxpayer Identification Number (TIN) issued by the NRA, and a lettered indication that GST would be deducted. The GST Unit has been enforcing the laws on those businesses that should by law be registered with the GST Unit but have failed to do so.
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