Sierra Leone

The Good and Services Tax Act, 2009

Year of current version:	2009
Date of entry into force of original text:	September 1, 2009
Date of Text (Enacted):	July 10, 2009
Type of Text:	IP-related Laws: enacted by the Legislature
Subject Matter:	Copyright and Related Rights (Neighboring Rights), Industrial Property, IP Regulatory Body, Patents (Inventions), Trademarks, Undisclosed Information (Trade Secrets)
Notes:	This law aims to provide for the imposition of a broadbased tax on the consumption of goods and services in Sierra Leone and to provide for other related matters. According to Article 8 (g), the business activities such as sale, transfer, assignment or licensing of patents, copyrights, trade-marks, computer software and other proprietary information will be considered as “ taxable supply”, therefore regulated under this law.
Available Texts:
English	The Good and Services Tax Act, 2009
WIPO Lex No.:	SL009