How to get an NRA tax clearance certificate in Sierra Leone

Almost every serious tender in Sierra Leone asks for one document that trips up more small businesses than any other: a valid Tax Clearance Certificate (TCC) from the National Revenue Authority (NRA). Government ministries, agencies, banks and many donor-funded projects use it as quick proof that you are a compliant taxpayer. Even the NRA's own tender notices ask bidders for "a true copy of a valid tax clearance certificate". If yours is missing or expired, your bid can be rejected before anyone reads your price.

This guide explains what the TCC is, who issues it, the two ways to apply (the traditional letter route and the newer online route through ITAS), and how to avoid last-minute surprises.

What is a tax clearance certificate?

A TCC is a certificate the NRA issues to taxpayers who are up to date with their tax obligations. 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 it once there is satisfactory proof that the applicant has paid all the taxes it owes.

It is available to individuals, companies and institutions. In practice you will need it for:

• Public tenders with ministries, departments and agencies (MDAs) and local councils
• Donor and project-funded tenders that follow national requirements
• Bank credit and some licence applications

Who counts as "compliant"?

According to the NRA, you are treated as compliant when:

• All outstanding tax returns have been filed (income tax, GST, PAYE and any other taxes you are registered for), and
• All tax liabilities have been paid, or you have agreed an acceptable payment arrangement with the Commissioner General.

When the NRA reviews an application, it checks your overall tax position, including items such as PAYE, rent, payroll tax, GST and whether your returns were submitted. A single missing monthly GST or PAYE return is enough to hold up your certificate, even if you think you owe nothing.

Before you apply: get the basics in place

• A Taxpayer Identification Number (TIN). The NRA's service charter lists TIN registration as free. You need your business registration documents and identity documents.
• Business registration. New businesses need their business registration certificate. If you have not registered yet, see Documents you need to bid for a tender in Sierra Leone for the full list.
• Filed returns and payment receipts. Gather evidence of the taxes you have paid. Since the NRA moved income tax and GST filing onto its digital system, ITAS, your filing history should be visible there.

Route 1: Apply online through the ITAS portal

In October 2025 the NRA announced an automated Tax Clearance Certificate system on ITAS (the Integrated Tax Administration System). Under it, taxpayers no longer write letters to the Commissioner General. The system checks your compliance and, if you are fully compliant, generates the certificate automatically.

The pilot started on 1 October 2025 and covered taxpayers registered with the Large Tax Office (LTO) and the Extractive Industry Revenue Unit (EIRU). If you are a small or medium business, check with your NRA tax office whether the online route is now open to you.

The steps the NRA published are:

Step 1: Log in to your ITAS taxpayer portal.

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

Step 3: Choose "Tax Clearance Certificate Application".

Step 4: Select the reason for your application (for example, a tender).

Step 5: Complete the form and click Submit.

If the system finds you compliant, a PDF copy is sent to your registered email and a printable version is available in the portal. Make sure the email on your NRA record is one you actually check.

During the pilot, the NRA asked taxpayers to take the system-generated certificate to the Commissioner General's office for a signed manual copy before using it for official transactions, with direct online validation through the NRA website planned afterwards. Ask the NRA which rule applies when you apply, because a procuring entity may reject a copy that does not meet the current rule.

Route 2: Apply by letter at your NRA tax office

If you are not yet on the online route, the long-standing procedure set out on the NRA website applies:

Step 1: Write an application letter on your company letterhead, addressed to the Commissioner, Domestic Tax Department (DTD), or to the head of your tax district or region.

Step 2: Attach evidence that your taxes are paid. The NRA's service charter also lists a completed TCC application form and a rent information form. New businesses add their business registration certificate.

Step 3: The NRA checks your tax position (PAYE, rent, payroll, GST and returns) and either recommends the certificate or asks for more information.

Step 4: Collect and sign for your certificate. The NRA says processing takes about 72 hours (three working days) from the date of application, to allow for checks.

The service charter lists a small application fee that differs for companies, traders and other applicants. Confirm the current amount at the tax office before you pay, and always keep your receipt.

How long is a TCC valid?

The NRA pages we reviewed do not state one fixed validity period, and tender documents usually just say "valid". Before you submit, check the date on your certificate and read the tender's instructions to bidders. Some procuring entities want the TCC to be valid on the bid deadline, and others want it valid for the current year. If yours is close to expiring, renew it before you bid.

Tips to avoid last-minute problems

• Do not wait for a tender to apply. Three working days is the best case. If the NRA finds a missing return, fixing it can take much longer than your bid window.
• File nil returns. If you had no sales in a month, you may still need to file. Unfiled returns are a common reason a TCC is held up.
• Keep a payment arrangement letter if you are paying arrears in instalments. It is part of what makes you "compliant".
• Submit a certified true copy if the tender asks for one, and keep the original safe. Many notices ask for a "certified true copy", not a photocopy.
• Check the name matches. The name on your TCC should match your business registration certificate, your NPPA registration and your bid forms exactly.
• Verify before you rely on it. The NRA's taxpayer portal has a "Check With NRA" feature for verifying documents the NRA has issued.

Quick checklist

• TIN registered and contact email up to date
• All income tax, GST and PAYE returns filed, including nil returns
• All taxes paid, or a payment arrangement agreed in writing
• Applied online through ITAS, or by letter to your tax office
• Certificate collected, signed or validated as the NRA currently requires
• Expiry date checked against the tender deadline
• Certified true copy ready for your bid

A valid TCC is only one part of a complete bid. Once you have it, see How to register as a supplier with NPPA in Sierra Leone and Why bids get rejected in Sierra Leone: 12 common mistakes and how to avoid them so the rest of your file is just as strong.

Ready to put your certificate to work? Browse the open government, UN and NGO tenders on WushBids, and follow the WushBids WhatsApp Channel to get new opportunities and guides 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.