By Ayodele Deen Cole
The Ministry of Finance is holding the leadership of the National Revenue Authority (NRA) accountable for the widespread non-compliance of several Ministries, Departments, and Agencies (MDAs) with their tax obligations across the country. Despite this, the Ministry is also seeking government support to assist MDAs in settling their outstanding tax debts.
As of the end of April 2025, MDAs owe the NRA more than four hundred billion new Leones (NLe 400 billion) in unpaid taxes and other financial obligations. This was recently confirmed by Ibrahim Sorie Kamara, Senior Adviser to the NRA Commissioner-General, during a press engagement on tax compliance and revenue challenges.
According to Mr. Kamara, many MDAs continue to default on payments such as general tax, withholding tax, and Pay As You Earn (PAYE) for their employees. He stressed that the NRA will persist with enforcement actions, including sealing off premises of defaulting entities until payments are made.
He added that while many MDAs offer excuses—such as a lack of disbursed funds or insufficient government support to pay electricity bills—these reasons are not justifiable. Mr. Kamara emphasized that government operations rely heavily on revenue collection and that these arrears are seriously affecting national development efforts.
He noted that many MDAs use tax consultants to handle their tax compliance, but the NRA maintains that the responsibility for payment ultimately lies with the institutions themselves.
“The government is not abandoning its revenue collection duties,” Kamara stated, urging defaulting MDAs to engage with the Ministry of Finance to arrange payment plans.
Mr. Kamara further disclosed that the NRA has implemented a strategy to address these arrears, and the Ministry of Finance is currently working to verify and manage the debts.
In the midst of this crisis, some agencies, such as the Sierra Leone Civil Aviation Authority (SLCAA), have requested increased funding to improve their operational capacity and possibly retain a portion of their internally generated revenue.
Representatives of Civil Society Organisations present at the briefing appealed to MDAs to take their tax obligations seriously. They warned that the continued non-payment of taxes hampers the NRA’s ability to operate effectively and limits the government’s capacity to fund vital development projects and public services.
