Sierra Leone

The Good and Services Tax Act, 2009

Year of Version:2009
Date of Entry into Force: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), IP Regulatory Body, Industrial Property, 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: 

The Good and Services Tax Act, 2009 The Good and Services Tax Act, 2009, Complete document (pdf) [506 KB]

WIPO Lex No.:SL009


Sierra Leone