Sierra Leone moves the GST payment deadline to end of the following month

What changed in detail

Sierra Leone’s Finance Act, 2026, gazetted 7 January 2026 and in force from 1 January 2026, replaces section 38(1) of the Goods and Services Tax Act, 2009. GST payable to the National Revenue Authority under section 27 is now due and payable not later than the end of the month following the tax period.

The Act shares an instrument with a separate change to GST Act section 100 (appointment of a resident representative by non-resident digital-services suppliers) — the two are distinct provisions of the same Finance Act, not duplicate entries.

What it means

The practical effect is a payment-deadline rule, not a filing-deadline rule: it governs when the GST assessed for a tax period must reach the NRA, separately from any return-submission date. Sierra Leonean GST-registered businesses and their advisers should confirm their compliance calendars read “end of the month following the tax period” rather than an older or shorter window, since a Finance Act commonly resets deadlines that were previously scattered across practice notes or the base Act’s original text.