How to get an NRA tax clearance certificate in Sierra Leone

Almost every government tender in Sierra Leone, and many NGO and donor tenders, asks for a valid Tax Clearance Certificate (TCC) from the National Revenue Authority (NRA). If yours is missing, expired or doubtful, your bid can be rejected at the very first check, no matter how good your price is. This guide explains what the TCC is, how to get one, and how to keep it ready so you never lose a tender over paperwork.

What is a tax clearance certificate?

A TCC is an official NRA document confirming that a taxpayer is tax compliant: returns are filed and taxes are paid (or there is an agreed payment arrangement). The legal basis is Section 174 of the Income Tax Act 2000 (as amended), which allows the Commissioner General, or someone they authorise, to issue the certificate once there is satisfactory evidence that all taxes due to NRA have been paid.

Businesses need a TCC for much more than tenders. According to NRA, it is used for government contract bids, business and property registration, opening business bank accounts, loans and grants, licence renewals and some overseas fund transfers.

Before you apply: get the basics right

NRA only issues a TCC to taxpayers who are already in its system and up to date. Before applying, make sure you have:

• A Taxpayer Identification Number (TIN). NRA lists TIN registration as free. Companies normally need their business registration certificate, certificate of incorporation and memorandum and articles of association; sole traders and partnerships need their business name and business registration certificates. Individuals need valid ID (passport, national ID or driving licence) and proof of address.
• All returns filed. This includes income tax, GST (if you are registered), PAYE for staff and any withholding obligations on rent or payments.
• All tax paid, or a written payment arrangement agreed with the Commissioner General.

When NRA reviews an application, it looks at your full tax position, including PAYE, rent, payroll, GST and returns filed. One missing monthly return can hold up the whole certificate, so check your record first.

How to apply: the online ITAS route

In October 2025 NRA announced that Tax Clearance Certificate applications under the Domestic Tax Department would move online through its ITAS Portal (the Integrated Tax Administration System), replacing paper letters to the Commissioner General. The system was first piloted with large taxpayers, then extended. Based on NRA's public notice, the steps are:

1. Log in to your ITAS Portal account.

2. Select "My Tax", then "Certificate Request".

3. Choose "Tax Clearance Certificate Application".

4. Select the reason for your application (for example, a tender or contract bid).

5. Complete the form and submit.

If the system finds you fully compliant, it generates the certificate automatically. You can print it from the portal, and a PDF copy is emailed to your registered email address. During the pilot period, NRA asked taxpayers to take the system-generated certificate to the Commissioner General's office for a signed copy before using it officially. Check with your NRA tax office whether that step still applies to you.

If you do not yet have ITAS login details, or your account shows outstanding returns you do not recognise, visit your NRA tax office (the Large, Medium or Small Taxpayer office you are assigned to, or your regional office) before a tender deadline is close.

The traditional paper route

NRA's published procedure for manual applications, still useful if you are told to apply in person, is:

• A written application on your company letterhead, addressed to the Commissioner, Domestic Tax Department, or the head of your tax district or region.
• A completed TCC application form and rent information form.
• Evidence that all taxes have been paid (for existing businesses), or your business registration certificate (for new businesses).

NRA then checks your tax position, may ask for more documents, and you sign for the certificate when you collect it.

How long does it take, and what does it cost?

NRA's service charter gives a processing time of up to 72 hours (three working days) from application, provided your records are clean. In practice, plan for longer if NRA needs extra information.

NRA's published fee schedule (set under the Finance Act 2015) lists a small administrative fee that varies by applicant type, with companies paying the highest rate. Those figures were set in old leones before the 2022 redenomination, so confirm the current fee with your NRA office before you pay. Only pay through official NRA channels and keep the receipt.

How tender evaluators check your TCC

Fake tax clearance certificates are a known problem, and NRA has responded. Since January 2026, anyone can check a TCC online:

1. Go to portal.nra.gov.sl or nra.gov.sl and open "Online Services".

2. Select "TCC Verification".

3. Enter the TCC number and TIN exactly as printed on the certificate.

The result shows whether the certificate is valid or expired, its validity period and expiry date, or that it is not authentic. Assume every procurement committee, UN agency and NGO will run this check. Never buy or borrow a certificate through an agent: a fake TCC will get your bid thrown out and can lead to debarment.

Run the check yourself before you submit. It costs nothing and confirms that the expiry date covers the tender's closing date.

Practical tips for bidders

• Watch the expiry date. A TCC that expires before the bid closing date usually counts as invalid. Read what the tender asks for: some say "valid TCC", others name a specific year.
• Apply early in the year. Keep a current TCC on file all the time rather than chasing one when a tender appears.
• Keep PAYE and GST up to date every month. Most delays come from small missed monthly returns, not from big tax bills.
• Match names exactly. The business name on your TCC should match your business registration, NPPA supplier registration and bid forms. Mismatches raise questions in evaluation.
• Keep clean copies. Save the PDF and a clear scan of any signed copy so you can upload it to the NPPA eGP portal, UNGM or an NGO e-tender system quickly.
• Joint ventures: each partner is usually asked for its own valid TCC.

Checklist

• TIN registered and ITAS login working
• All income tax, GST and PAYE returns filed
• Taxes paid or payment arrangement agreed in writing
• TCC application submitted (online or in person)
• Certificate verified on the NRA TCC Verification page
• Expiry date checked against the tender closing date
• PDF and scan saved with your other bid documents

The TCC is only one part of a complete bid. For the full list, read Documents you need to bid for a tender in Sierra Leone, and for government tenders make sure you have finished How to register as a supplier with NPPA in Sierra Leone. To avoid other avoidable mistakes, see Why bids get rejected in Sierra Leone: 12 common mistakes and how to avoid them.

Once your TCC is ready, browse the open government, UN and NGO tenders on WushBids and follow the WushBids WhatsApp Channel to get new opportunities as soon as they are posted.

This guide reflects information available as of October 2026. Rules and fees can change – always check with the official source.