FREETOWN – The National Revenue Authority (NRA) has sealed the office of Yada Williams Associates, Barristers and Solicitors, over an outstanding rental tax liability exceeding 8 billion Leones.
The action was carried out on Wednesday, 20th May 2026, following a series of reminders, including continued letters and dialogue, before the NRA proceeded with enforcement measures such as sealing of the office building, travel restrictions, and other sanctions.
According to an order issued by the Commissioner-General, the sealing was authorized under Section 155A of the Income Tax Act 2000 and Section 50(1) of the GST Act 2000, as amended. The Commissioner-General cited reasonable grounds to believe that the taxpayer had not paid the correct tax.
The taxpayer is identified as Mr. Yada Williams, Esq., of 7 Walpole Street, Freetown. The liability amounts to Le 8,031,339.00 in rental tax for the period spanning 2019 to 2025.
The order grants the Commissioner-General the authority to “seal, lock up or in any physical manner prevent any person from entering or gaining access to the office of the said taxpayer, wheresoever in Sierra Leone that office may be situated.”
Commenting on the matter, Commissioner of the Domestic Tax Department, James B. Tengbeh, explained the basis for the action.
“Yada Williams rented a property to an institution and the institution made the required payment. That payment is an income that taxes should be paid on. But we have been engaging him severally that he is supposed to pay taxes. Given the Act, that is why we sealed the office,” Tengbeh said.
The action forms part of the NRA’s wider effort to enforce tax compliance across the country.
