Revenue Digitisation
Menu

Sierra Leone: NRA tax systems, mobile payments for fees, and audit findings

Last checked: 20 October 2026 · Countries

Sierra Leone's National Revenue Authority (NRA) runs domestic taxes on the Integrated Tax Administration System (ITAS) and customs on ASYCUDA World 3,5. Crown Agents says it was contracted in 2019 to manage ITAS implementation as part of a consortium 4. In July 2022 the NRA launched a mobile payment app for non-tax revenue, funded under an African Development Bank project 1. Its provider showed payment by Orange Money, Afro Money and ATMs 2. The Auditor-General's 2024 report found ITAS and ASYCUDA World are not integrated, as reported by Awoko 5.
Revenue body
National Revenue Authority, set up by an Act of Parliament in 2003 3
Domestic tax system
Integrated Tax Administration System (ITAS) 4,5
Customs system
ASYCUDA World, in use from January 2019 3
ITAS implementer
Crown Agents in a consortium, from 2019 (provider page) 4
Non-tax payments
Mobile payment app and e-service launched 28 July 2022 1
Payment options shown
Orange Money, Afro Money and ATMs 2
Latest audit
Auditor-General's annual report for 2024 5

Tax systems: TIN, DTIS, ASYCUDA World and ITAS

The NRA was set up by an Act of Parliament in 2003 3. An undated NRA statement lists its earlier systems. Taxpayer identification numbers came in 2009, the Domestic Tax Information System (DTIS) in 2013, and ASYCUDA World in January 2019 3. The same statement listed ITAS and electronic cash registers as planned 3. It said the revenue-to-GDP ratio rose from 12% in 2017 to almost 14% in 2018 3.

Crown Agents says it joined a consortium of revenue management firms in 2019 and was contracted to manage ITAS implementation for the NRA (provider page) 4. It says its ITAS team works inside the NRA with its consortium partners 4. The page does not state the cost or the funder 4.

The NRA website lists electronic cash registers, tax clearance certificates and tax returns among its services 7.

Mobile payments for non-tax revenue

On 28 July 2022 the NRA launched a Non-Tax Revenue Mobile Payment Application and an e-service channel 1. It was funded under the African Development Bank's Enhancing Tax Compliance (ENTACO) project, which began in 2019 1. A local digital firm built the app 1. The NRA said it covers non-tax payments for all ministries, departments and agencies (MDAs), including court fines, and online payments for ITAS, ASYCUDA and small businesses 1. Commissioner General Samuel Jibao listed "Easy verification of payment, automatic receipting, and ease of reconciliation with the banks" 1.

At an earlier NRA meeting with 24 MDAs, the app's service provider, Blue Ribbon, showed payment by Orange Money, Afro Money and ATMs 2. Services named included passport forms, court fines, birth certificates, building permits and mining licences 2. Then Deputy Commissioner General Jeneba Bangura said the app would not be the only payment channel 2.

Local tax by mobile money in Freetown

Freetown City Council launched phone-based payment of local taxes with Africell on 26 October 2018 6. Residents could pay their 2018 local taxes through the Africell Money short code in five steps, ending with a confirmation text 6. The council's release did not state fees or amounts 6.

Audit findings for 2024

The Auditor-General's annual report for 2024 found that ITAS and ASYCUDA World are not integrated, as reported by Zainab Joaque of Awoko on 19 December 2025 5. Importers over-claimed GST refunds by NLe34.1 million, and the auditors warned of a risk of under-collection 5. GST and income tax remittances from transit banks, plus prepayments from oil and mining companies, totalling NLe29.4 million could not be traced to the Consolidated Fund at the Bank of Sierra Leone 5.

The NRA reported a 30% rise in 2024 collections 5. The auditors called for tighter IT links, stronger enforcement and stricter waiver checks 5. The Awoko report carried no NRA response 5.

FindingAmount
Unpaid tax liabilities 5NLe43.9 million 5
Underpaid domestic taxes 5NLe338.9 million 5
Over-claimed GST refunds, ITAS and ASYCUDA World not linked 5NLe34.1 million 5
Remittances not traced to the Consolidated Fund 5NLe29.4 million 5
Full duty waivers without required documents 5NLe118.2 million 5
ECOWAS levies waived on goods from non-ECOWAS states 5NLe50.7 million 5
Assessed duties unpaid on 644 pending declarations 5NLe111.9 million 5

Common questions

How do I pay NRA non-tax fees by phone?

The NRA launched a mobile payment app for non-tax revenue on 28 July 2022 1. Its provider showed Orange Money, Afro Money and ATM payments 2.

What is ITAS in Sierra Leone?

The Integrated Tax Administration System, the NRA's domestic tax system. Crown Agents says it has managed implementation in a consortium since 2019 4.

What did the 2024 audit find about NRA systems?

That ITAS and ASYCUDA World are not integrated, with NLe34.1 million in over-claimed GST refunds, as reported by Awoko 5.

Can Freetown residents pay local tax by mobile money?

Freetown City Council launched payment through Africell Money on 26 October 2018 6.

Rules and fees change. Check the official site linked above before you apply or pay. Spotted an error? Email [email protected] with the official link.

Sources

  1. National Revenue Authority: NRA launches mobile payment app and e-service (28 July 2022)
  2. National Revenue Authority: NRA's Non-Tax Revenue Department dialogues with MDAs (28 June, year not stated)
  3. National Revenue Authority: statement on tax administration reforms (undated, about 2019)
  4. Crown Agents (provider page): Integrated Tax Administration System (ITAS)
  5. Awoko, Zainab Joaque: Audit finds 30% tax surge undercut by leaks, tech gaps (19 December 2025)
  6. Freetown City Council: Freetown City Council launches Sierra Leone's first phone-based tax collection system (27 October 2018)
  7. National Revenue Authority: official website

Related