By Sulaiman Jalloh

In a bold call for civic responsibility and financial transparency, the Deputy Speaker of the Sierra Leone Parliament, Hon. Ibrahim Tawa Conteh, has 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 or 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 health 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 a receipt, customers risk not only being shortchanged but also allowing merchants to evade paying due taxes, saying “When citizens neglect to ask for receipts, they inadvertently contribute to tax evasion”, adding the neglect of citizens collective responsibility will also hinder the country’s vital resources which would be used for development.

Implemented in Sierra Leone on September 1, 2009, the GST applies a 15% tax on most goods and services, including imports and locally produced, as a means of generating revenue for essential services like healthcare, education, and infrastructure. However, Hon. Conteh noted that the effectiveness of GST collection has been hampered by insufficient citizen vigilance and limited enforcement by the National Revenue Authority (NRA).

Drawing a comparison with tax practices in developed countries such as the United States, Hon. Conteh highlighted the automatic expectation for receipts in such countries. “In the U.S., citizens are vigilant. They insist on receipts because they understand its importance for accountability and transparency,” he stated, while for Sierra Leone “In Sierra Leone, however, this practice is less common among citizens even me, allowing some merchants to evade tax responsibilities.”

Hon. Conteh urged Sierra Leoneans to recognize their role in national development, reminding them that their simple act of requesting a receipt strengthens the country’s economy and ensures public resources are fairly allocated. He emphasized that tax revenue from GST directly contributes to funding schools, hospitals, roads, and other public services, reinforcing the fundamental connection between individual 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 upon to enhance its monitoring systems and engage in public education efforts to foster a culture of tax compliance and accountability among 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 GST receipts, citizens empower themselves to hold businesses accountable and directly contribute to the nation’s financial stability

The Deputy Speaker’s message serves as a reminder that collective action can be a powerful tool for change, and that accountability, starting from individual purchases, is essential in fostering a transparent and prosperous nation.