By Amin Kef Sesay
The Minister of Finance undoubtedly has the statutory authority to oversee and supervise State corporations and statutory bodies like the National Revenue Authority.
However, to unilaterally cancel a directive ordered by the Board of that Authority or institution would be, in the opinion of The Calabash newspaper, carrying that oversight and supervision powers a bit too far; as recently happened when the Minister of Finance ordered the NRA Board Chairman to rescind a letter calling for certain businesses to be investigated.
Recently, the Honorable Minister of Finance, Dennis Vandi ordered the Chairman of the Board of the National Revenue Authority, Dr. Tuma Adama Gento-Kamara, to discontinue immediately investigation of certain business houses which he said will impact negatively on the financial and economic governance of the State.
“We have no doubt that such action by the Chairperson of the Board of Directors of the NRA will result in an unhealthy business environment, impacting on the financial and economic governance of the State.”
Mr. Vandi went further to write that: “In view of the foregoing, I hereby direct that all the invitations sent for the said investigation to the concerned businesses be rescinded with immediate effect.”
On the other hand, the Act governing the NRA Board clearly states that, “The Chairman of the (NRA) Board shall be appointed by the President, subject to the approval of Parliament from among persons with knowledge, integrity and practical experience in matters relevant to the functions of the Authority.”
Further down, the ACT states that, “In the performance of the duties of Chairman, no action or other proceedings shall be or be instituted against any member of the Board for or in respect of any act or thing done or omitted to be done in good faith in the exercise or purported exercise of his functions under this Act.”
Constitutionally, only the NRA is charged with the responsibility of assessing and collecting domestic taxes, customs duties and other revenues specified by law, as well as administering and enforcing laws relating to those revenues, which by implication includes investigating businesses for whatever reason relating to how they conduct their businesses.
Our investigation further revealed that Section 16 of the NRA Act states that, “in the exercise of its functions, the independence of NRA shall not be subject to the direction or control of any persona of authority or authority…”
Against this background, it is good to know the history and the mandate of the National Revenue Authority (NRA) which was established on the 13th September 2002 through an Act of Parliament called the National Revenue Authority Act, 2002 (Act No-11).
Prior to the establishment of the NRA, Government revenue collection was fragmented and undertaken by the then Customs and Excise Department, Income Tax Department, Government Gold and Diamond Office and several other MDAs.
One of the most outstanding reforms in the Sierra Leone Tax System was the bringing together of these revenue collecting agencies under the umbrella of the National Revenue Authority. The NRA has since played a vital role in formulating and implementing tax reforms that have resulted in increased revenue mobilization and trade facilitation.
Mandate
The NRA is charged with the responsibility of assessing and collecting domestic taxes, customs duties and other revenues specified by law, as well as administering and enforcing laws relating to these revenues.
Mission
Includes the effective administration of the Revenue System and facilitation of trade to enhance Government fiscal space for national development
Functions include: Revenue Collection, Trade Facilitation, Border Management and Control, Product Standards
Core Values:
Integrity – Commitment to the highest standards of trust and honesty.
Transparency – Ensuring full disclosure of information as required by law.
Accountability – Ensuring that appropriate mechanisms exist for Staff to be held accountable for their decisions and actions.
Discipline – Ensuring staff conducts themselves in accordance with the NRA Code of Conduct and other established principles of good governance at all times.
Collaboration – Work in collaboration with stakeholders and associated institutions to improve our services delivery and overall performance.
Thus we are of the opinion that in calling for investigation of certain businesses, the NRA Chairman did not act ultra vires of the Law establishing and governing NRA, but was well within its confines and operational guidelines, rules and regulations.
What are the symptoms of breast cancer recurrence can i get viagra over the counter Casson; SUNY Upstate Medical University J
Only independent variables that were statistically significant in univariate analyses or of particular clinical interest, were included in the multivariate analysis viagra and cbd As shown in Figure 3C, Nar significantly inhibited IL 6 induced STAT3 driven luciferase activities dose dependently