NRA seals law firm despite High Court order

NRA seals law firm despite High Court order

On May 20th, officials from the National Revenue Authority (NRA), accompanied by police and media personnel, sealed the law offices of Yada Williams & Associates. This action was reportedly executed despite a High Court Order issued earlier that same day specifically prohibiting such enforcement. 

Legal proceedings had been initiated in the High Court on May 18th to address the NRA's claims of outstanding taxes. 

The owner of the firm stated that the court order was duly communicated to the Commissioner-General, the NRA’s Director of Legal Affairs, and other relevant officers, yet the officials proceeded with the sealing, allegedly in contempt of the judicial injunction. The sealed premises were subsequently reopened, reversing the initial action.

The owner asserted that they do not owe the NRA any taxes related to rents for the property situated at Fourah Bay Close, Wilberforce, Freetown, which is the subject of the NRA's claim. They confirmed that the property has been leased to the United Nations Development Programme (UNDP) since September 2018. 

The owner detailed that tenancy agreements specify that the UNDP pays a "net as rent to the Lessor" and that all rents are "less Government of Sierra Leone taxes on rents". Copies of these agreements were presented to the NRA on March 4th, 2026. The owner maintained that these clauses clearly establish the UNDP's responsibility to deduct applicable Government of Sierra Leone taxes at source before remitting the rent. 

This arrangement is legally mandated, citing Section 120 of the Income Tax Act No. 8 of 2000 and Section 11 of the Finance Act No. 2 of 2018, both of which require institutional tenants to withhold tax on rent payable.

Finally, the owner contested the legality of the enforcement action on the grounds that the NRA targeted the law firm at 7 Walpole Street, rather than the Fourah Bay Close premises to which the alleged rental income taxes apply. 

They emphasized that Section 120(3)(j) of the Income Tax Act, 2000, authorizes sealing only of “the premises for which rental income tax remains unpaid”.

The owner concluded by asserting a determination to pursue legal recourse against the NRA's conduct.