National Revenue Authority (NRA)
Form GST — GST Return
Declare your taxable supplies and remit Goods and Services Tax to the NRA
- Form ID
- GST
- Who must file
- All GST-registered taxpayers (annual taxable supplies exceeding NLe 500,000)
- Filing frequency
- Monthly or bi-monthly depending on turnover
- Filing deadline
- Last day of the month following the end of the tax period
- Regulator
- National Revenue Authority (NRA)
The GST Return is filed with the National Revenue Authority of Sierra Leone by all GST-registered taxpayers. It reports the net difference between GST collected on taxable supplies (output tax at the standard 15% rate) and GST paid on business inputs (input tax credits).
Businesses with annual taxable turnover exceeding Le 600,000,000 file monthly; all other registered taxpayers file bi-monthly. Late submission carries a penalty of Le 1,000,000 or 5% of the tax payable, whichever is greater.
Learn more about how HeadOffice can help you manage your Sierra Leone business finances and stay on top of your tax obligations.