By: Mamajah Jalloh
The National Revenue Authority (NRA) has called for modern and future-ready tax administration through digital transformation and stronger regional cooperation at the 23rd General Assembly and 8th High-Level Policy Dialogue of the West African Tax Administration Forum (WATAF) in Accra, Ghana.
The five-day gathering, held from September 15 to 19, 2026, under the theme “Building Stronger Tax Administrations for Revenue Mobilisation and Sustainable Development,” brought together tax administrators, policymakers, development partners and international experts to discuss ways of strengthening domestic revenue mobilisation in a rapidly changing economic environment.
Sierra Leone’s participation was led by Deputy Commissioner General II of the NRA, Edmond B. Nonie, who spoke during the fourth panel discussion on “Future-Ready Tax Administration: Digital Transformation, Innovation and Data-Driven Compliance.”
Nonie said preparing tax institutions for the future goes beyond adopting new technologies and software, stressing the need to consider how emerging technologies and changing economic activities could affect government revenue.
He noted that the increasing use of electric vehicles could reduce petroleum excise revenue, while the replacement of some human jobs by artificial intelligence could also affect Pay-As-You-Earn (PAYE) collections.
“Tax authorities must plan for this changing landscape,” he stated.
Senior Commissioner Ibrahim Sorie Kamara also contributed to technical discussions on taxation of the digital economy, focusing on the growing volume of digital transactions, particularly those conducted through mobile money platforms.
He called for stronger regional approaches to understanding and taxing digital economic activities, noting that frequent digital purchases of locally available goods and services represent significant economic activity that requires further study and appropriate tax treatment.
“WATAF should develop a practice note that members should use to guide the taxation of the digital economy, while incorporating it into our local legislation,” he stated.
The discussions in Accra highlighted the growing need for tax administrations to work together as businesses, capital and digital transactions increasingly cross national borders.
The General Assembly also provided an opportunity for member countries to share experiences and contribute to regional discussions on the future of taxation.
The 2026 Assembly was particularly significant as WATAF marked 15 years of regional tax cooperation. Since its establishment in 2011, the organization has trained more than 5,000 tax officials and expanded partnerships with regional and international institutions.
The NRA was also recognized and awarded at the 23rd General Assembly Gala and Dinner for its outstanding contributions to regional tax cooperation.
Sierra Leone’s participation in the forum reinforces the NRA’s focus on innovation, regional cooperation and digital transformation as the Authority works to strengthen tax administration and improve domestic revenue mobilization.
The discussions underscored the growing importance of data, technology, regional cooperation and the ability of tax administrations to adapt to rapidly changing economic activities.