Vice President Calls for Tax Court to Boost Revenue Enforcement

By George M.O. Williams

Sierra Leone — September 11, 2025: Vice President Dr. Mohamed Juldeh Jalloh has called for the establishment of a dedicated court to enforce tax laws, as part of broader efforts to strengthen Sierra Leone’s domestic revenue mobilization. His remarks came during the official launch of the 2026 budget preparation at the Bintumani International Conference Centre in Aberdeen, Freetown.

Speaking under the theme “Enhancing Traditional and Innovative Sources of Domestic Revenue Mobilization to Finance the Big Five Game Changers,” Dr. Jalloh emphasized the urgent need to reform tax policies, improve compliance, and curb revenue leakages. He advocated for a comprehensive review of tax exemptions granted to multinational corporations, arguing that such measures are essential to fortify the country’s fiscal foundation.

“Revenue capacity is tantamount to state capacity. If the state’s revenue base is weak, so too is its ability to deliver services,” Dr. Jalloh stated.

He also highlighted the importance of integrating the informal sector into the formal tax regime, strengthening value-added tax (VAT), and combating illicit financial flows. In addition, the Vice President urged increased support for start-ups and private sector investment, particularly in agriculture, through innovative financial tools such as accessible loan facilities.

Finance Minister Sheku Ahmed Fantamadi Bangura outlined key priorities for the 2026 fiscal year, aligning them with the government’s “Big Five Game Changers.” These include the creation of 5,000 jobs, promotion of gender-sensitive policies, investment in technology, and a transition toward a cashless economy.

Minister Bangura stressed the importance of adhering to the medium-term development plan and legal frameworks, while promoting smart and fair taxation. He echoed the Vice President’s call to rationalize tax exemptions and enhance audit responsiveness to improve budget credibility.

Minister of Planning and Economic Development, Dr. Kenyeh Barlay, described the budget theme as timely, noting Sierra Leone’s need to adapt to declining international funding and resource constraints. She pledged closer collaboration with the Ministry of Finance to ensure prudent public investment.

Meanwhile, Parliamentary Finance Committee Chairman Hon. Kai Samba reaffirmed Parliament’s oversight role in the budget process. He emphasized the importance of fiscal discipline and alignment with national priorities, assuring continued scrutiny to ensure transparency and accountability.

The launch event marks a pivotal step in Sierra Leone’s fiscal planning, as the government seeks to harness domestic resources to drive sustainable development and economic resilience.