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The Goods and Services Tax Act, 2009 (Act No. 6 of 2009), Sierra Leone

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Details Details Year of Version 2009 Dates Entry into force: September 1, 2009 Published: August 20, 2009 Signature: July 10, 2009 Passed: June 4, 2009 Type of Text Other Texts Subject Matter Industrial Property Subject Matter (secondary) Other Notes Section 8(g) under Part I of the Goods and Services Tax Act, 2009 (Act No. 6 of 2009) provides that sale, transfer, assignment or licensing of patents, copyrights, trade-marks, computer software and other proprietary information are taxable supply.

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Main text(s) Main text(s) English The Goods and Services Tax Act, 2009 (Act No. 6 of 2009)     

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WIPO Lex No. SL023