By: Thaimu Bai Sesay
In a bold call for civic responsibility and financial transparency, the Deputy Speaker of Sierra Leone Parliament, Hon. Ibrahim Tawa Conteh, has urged all Sierra Leonean citizens to actively request Goods and Services Tax (GST) receipts for purchases in all required business places and/or shops.
During the first day of the Pre-Legislative Hearing on the Finance Act for Fiscal Year 2025, Hon. Conteh stressed that compliance with GST is critical for the country’s economic health and underscored the collective responsibility of merchants and citizens in ensuring proper tax collection. 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 being shortchanged and allowing merchants to evade paying due taxes.
“When citizens neglect to ask for receipts, they inadvertently contribute to tax evasion,” he explained. “They allow merchants to cheat them, the government, and the country, depriving Sierra Leone of vital resources 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, to generate 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 their importance for accountability and transparency,” he said. 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 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 focusing 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.
In closing, Hon. Conteh urged all Sierra Leoneans to always demand their receipts whenever they purchase items from shops, especially bigger shops. Such practice would ensure that every Leone reaches the public coffers, helping to build the Sierra Leone vision.
The Deputy Speaker’s message reminds us 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 Sierra Leone.
