In a bold step for civic responsibility and financial transparency, Deputy Speaker of Sierra Leone Parliament, Hon. Ibrahim Tawa Conteh, had on Wednesday, November 13, 2024 at committee room one Parliament building urged Sierra Leonean citizens to actively request for the Goods and Services Tax (GST) receipts for purchases in all required business places and shops.

Speaking during the Pre-Legislative Hearing on the Finance Act FY 2025, Hon. Conteh stressed that compliance with GST is critical for the country’s economic growth and underscored the importance of collective responsibility of both merchants and citizens in ensuring proper tax collection in the country. The Deputy Speaker’s appeal came in response to observations of low compliance levels among retailers regarding the issuance of GST receipts. “Citizens have a responsibility to demand receipts,” Hon. Conteh asserted emphasizing that without receipts issuance, customers risk not only being cheated  but would also allowed merchants to evade paying due taxes to state revenue collectors. “When citizens neglect asking for receipts on purchases, they inadvertently contribute to tax evasion,” adding the negligence by citizens on state collective responsibility for economic growth will hinder the country’s vital resources for development.

Passed in Sierra Leone on September 1, 2009, the GST applies on businesses a 15% tax on most goods and services, including imports and locally produced items.

This is used as a means of generating revenue for essential services like healthcare, education, and infrastructure to be met by the state.

However, Hon. Conteh noted that the effectiveness of GST collection has been hampered by insufficient citizens’ vigilance and limited enforcement by the National Revenue Authority (NRA).

Drawing comparison on tax practices in developed countries such as in UK, China, France, United States, Hon. Conteh highlighted the automated tax payments systems in those  countries.

“In the U.S., citizens are vigilant.They’d insist on being given receipts because they understand their importance for accountability and transparency sake, sometimes,” he stated, “while for Sierra Leone  this practice is less common among citizens. This creates room for merchants to evade their tax obligations.”

Hon. Conteh urged Sierra Leoneans to recognize their role in national development, thus reminding them that their simple acts of requesting receipts after paying up for goods or services would strengthen the country’s economy and would ensure public resources are fairly allocated.

He emphasized that tax revenue from GST directly contributes to funding schools, hospitals, roads, and other public services, thus reinforcing the fundamental connection between individuals’ actions and collective progress.

The Pre-Legislative Hearing on the Finance Act of 2025 is expected to continue with a focus on measures to improve GST compliance and streamline tax processes.

Meanwhile, the NRA has been called out to enhance its monitoring systems and engage in public education efforts to foster a culture of tax compliance and accountability measures be met by citizens.

Since its inception in 2009, the GST has played a vital role in Sierra Leone’s revenue system. However, to maximize its potential, the government relies on both effective enforcement by regulatory bodies and the active cooperation of the public.

By routinely requesting for GST receipts, citizens may empower themselves to hold businesses accountable which directly contribute to the nation’s financial stability.