Sierra Leone's Parliament is preparing to intensify scrutiny of the National Revenue Authority (NRA) following concerns raised by Hon. Matthew Sahr Nyuma, Majority Leader and Leader of Government Business, during the parliamentary debate on the 2026 Supplementary Budget. Lawmakers argue that weaknesses in tax enforcement and administration are preventing the nation from realising its full domestic revenue potential, impacting long-term fiscal stability. Hon. Nyuma stated, "We are tired. The NRA must improve its performance. It must be corrected." He added that Parliament will closely examine the NRA's progress and demand accountability if agreed targets are not achieved. "We are going to monitor that performance contract. If the targets are not achieved, we will ask questions because someone must be responsible," Hon. Nyuma affirmed. Parliament identifies the Goods and Services Tax (GST) as a major revenue source that could significantly strengthen the Government’s financial position if properly enforced. "GST has saved us. Every day, every minute, people pay GST when they buy goods and services. The challenge is ensuring that this revenue is fully and efficiently remitted to the Government," Hon. Nyuma explained. The Parliament emphasizes that modernizing tax administration, enforcing GST compliance, and eliminating revenue leakages are key for Sierra Leone's financial future.
Tax Enforcement Weaknesses Exposed
Consumers pay Goods and Services Tax (GST) daily when purchasing goods and services, but weaknesses in collection and remittance are reportedly depriving the State of revenue. The National Revenue Authority (NRA) had distributed approximately 10,000 electronic fiscal cash register machines to businesses as part of efforts to improve tax compliance. However, these machines are not being effectively used across the business community. Hon. Matthew Sahr Nyuma called on the NRA to conduct stronger monitoring and enforce relevant tax laws, emphasizing that registered businesses must issue fiscal receipts for taxable transactions.
Hon. Nyuma stated, "If we are serious about enforcing GST, we can raise billions." He noted that many developed countries use automated systems that immediately record VAT or GST at the point of sale. "I have been saying this for over three years let us automate," Hon. Nyuma added, advocating for such systems in Sierra Leone. He also touched upon broader economic concerns, noting, "Our welfare must be discussed. We understand the financial constraints, but that does not mean we should stop talking about improving the welfare of public servants." Hon. Nyuma further observed, "There are considerable disparities in wages. People doing similar work are paid differently. This is an issue the Government must address." He also mentioned, "This is an incentive for investment. It is intended to encourage private-sector participation and support economic development."
Calls for Automation and Accountability
The Commissioner-General of the National Revenue Authority (NRA) is expected to sign a performance contract outlining specific revenue targets and other institutional responsibilities. Parliament's Majority Leader, Hon. Matthew Sahr Nyuma, reiterated his call for the full automation of Sierra Leone's tax administration system. Hon. Nyuma stated, "I have been saying this for over three years let us automate," emphasizing that digitalization is essential for reducing human interference, preventing revenue leakages, and improving transparency within the system.
Hon. Nyuma connected stronger revenue generation to improvements in the salaries and working conditions of public-sector employees. He remarked, "Our welfare must be discussed. We understand the financial constraints, but that does not mean we should stop talking about improving the welfare of public servants." He also observed, "There are considerable disparities in wages. People doing similar work are paid differently. This is an issue the Government must address." Hon. Nyuma further noted that a strong revenue system provides an incentive for investment, stating, "This is an incentive for investment. It is intended to encourage private-sector participation and support economic development." He commended Finance Minister Sheku Ahmed Fantamadi Bangura for the 2026 Supplementary Budget.
Broader Economic Context and Future
Hon. Matthew Sahr Nyuma supported the government's decision to provide carefully targeted tax incentives to investors. He stated that such measures are "an incentive for investment" and are "intended to encourage private-sector participation and support economic development." Nyuma affirmed that targeted government subsidies are necessary to protect citizens from rising prices and economic pressures. He emphasized that "our welfare must be discussed," acknowledging financial constraints but insisting that public servants' welfare should not be ignored. Nyuma also noted "considerable disparities in wages," noting that "people doing similar work are paid differently," which he said "is an issue the Government must address." He maintained that effective Goods and Services Tax (GST) enforcement "can raise billions" and reiterated his long-standing call to "automate" the tax system.