Legislative Instruments for the Minerals Sector
Core Legal Instruments
The Mines and Minerals Act, 2009 [No. 12 of 2009]
Being an Act to consolidate and amend the law on mines and minerals; to promote local and foreign investment in the mining sector by introducing new and improved provisions for exploration, mine development and marketing of minerals and mineral secondary processing for the benefit of the people of Sierra Leone; to ensure that management of the mineral sector is transparent and accountable in accordance with international best practice; to promote improved employment practices in the mining sector; to improve the welfare of communities adversely affected by mining; to introduce measures to reduce the harmful effects of mining activities on the environment and to provide for other related matters.
Repeals the Mines and Minerals Act, 1994. Repeals the Commission for the Management of Strategic Resources, National Reconstruction and development Act, 1999 [No. 5 of 1999]
The National Minerals Agency Act, 2012 [No. 3 of 2012]
Being an Act to establish the National Minerals Agency to promote the development of the minerals sector by effectively and efficiently managing the administration and regulation of mineral rights and minerals trading in Sierra Leone, including geological survey and data collection activities; to establish a National Minerals Agency Board to provide technical and other support to the agency and to provide for other related matters.
Environmental Instruments
The National Protected Area Authority and Conservation Trust Fund Act, 2012 [No. 11 of 2012]
Being an Act to provide for the establishment of the National Protected Area Authority and Conservation Trust Fund, to promote biodiversity conservation, wildlife management, research, to provide for the sale of ecosystems services in the National Protected Areas and to provide for other related matters.
The Environment Agency Protection Act, 2008 [No. 11 of 2008]
Being an Act to establish the Sierra Leone Environment Protection Agency, to provide for the effective protection of the environment and for other related matters.
Repeals the Environment Protection Act, 2000 [No. 2 of 2000]
Local Content
The Sierra Leone Local Content Agency Act, 2016 [No. 3 of 2016]
Being an Act to establish the Sierra Leone Local Content Agency to provide for the development of Sierra Leone local content in a range of sectors of the economy such as industrial, manufacturing, mining, petroleum, marine resources, agriculture, transportation, maritime, aviation, hotel and tourism, procurement of goods and services; public works, construction and energy sectors; to promote the ownership and control of productive sectors in the economy by citizens of Sierra Leone; and to provide for other related matters.
Fiscal Instruments
The Finance Acts and their Amendments
The Finance (Amendment) Act, 2018 [No. 12 of 2018]
Being an Act to amend the provisions of the Finance Acts of 2008, 2017 and 2018 and for other related matters.
The Finance Act, 2017 [No. 1 of 2017]
Being an Act to provide for the imposition and alteration of taxes for the year 2017 and for other related matters.
The Finance Act, 2016 [No. 6 of 2016]
Being an Act to provide for the imposition and alteration of taxes, duties and excise and for other related matters.
The Finance Act, 2015 [No. 15 of 2014]
Being an Act to provide for the imposition and alteration of taxes for the year 2015 and for other related matters.
The Finance Act, 2008 [No. 7 of 2008]
Being an Act to provide for the imposition and alteration of taxation for the year 2008 and for other related matters.
Amends the Finance Act, 2007 [No. 22 of 2007]
Please refer to Laws of Sierra Leone Website for the latest and all related Finance Acts and their Amendments.
The Extractive Industries Revenue Act, 2018
Being an Act to provide for and coordinate various taxes and charges on extractive industries, the regulation of fiscal aspects of extractive industry agreements, and for other related matters.
The Income Tax Act, 2000 *searchable [No. 8 of 2000] Consolidated
Being an Act to consolidate, with amendments, the law relating to the taxation of incomes.
Repeals the Income Tax Act, the Surtax (Temporary Imposition) Act, 1968 (No. 14 of 1968), and the Income Tax (Clearance) Act, 1992 (No. 4 of 1992).
