Legislative Instruments for the Minerals Sector
Core Legal Instruments
The Mines and Minerals Development Act, 2022 [No. 16 of 2022]
Being an Act to repeal and replace the Mines and Minerals Act, 2009, to provide for the introduction of new and improved provisions for exploration, mines and minerals development, sale and export for the socio-economic benefit of the people of Sierra Leone, to provide for the facilitation of transparent and accountable management of the minerals sector in accordance with international best practice; to provide for improved employment and employment practices in the mineral sector; to provide for improved welfare of communities affected by exploration, mining and related activities; to provide for more effective measures to reduce the harmful effects of exploration and mining activities on life, property and the environment and to provide for other related matters.
Repeals and replaces the Mines and Minerals Act, 2009.
The Mines and Minerals Development Regulations, 2023 [No. 9 of 2023]
In exercise of the powers conferred upon the Minister responsible for mines and mineral resources under subsection (1) of section 193 of the Mines and Minerals Development Act 2023, the Minister hereby makes the following Regulations.
Repeals the Mines and Minerals Regulation 2009.
The National Minerals Agency Act, 2023
Being an Act to provide for the continuance of the National Minerals Agency, to provide for a more efficient and effective administration of the Agency and regulation of the mineral sector as provided for in the Mines and Minerals Development Act 2023, and to provide for other related matters.
Repeals the National Minerals Agency Act, 2012.
The Sierra Leone Mines and Minerals Development and Management Corporation Act, 2023
Being an Act to provide for the establishment of the Sierra Leone Mines and Minerals Development and Management Corporation which shall carry out, through a project company, minerals and mining development, management and related and associated activities on behalf of the Republic of Sierra Leone, in accordance with the Mines and Minerals Development Act or any other Act, to provide for the promotion and facilitation of state participation and investment in mines and minerals development and to provide for other related matters.
In exercise of the powers conferred upon it by section 31 of the Sierra Leone Mines and Minerals Development and Management Corporation Act, 2023 the Minister, on the recommendation of the Board hereby makes the following Regulations.
MountView Konzern Management Service Agreement
WHEREAS the Government of Sierra Leone is desirous of mobilising much needed capital for long term investment through the development of new and/or acquisition of strategically important mining, minerals and associated assets;
AND WHEREAS the Government of Sierra Leone seeks to achieve this by the establishment of a statutorily incorporated entity empowered to incorporate a Special Purpose Vehicle (SPV) to provide a mechanism to gather, co-ordinate and manage mining, minerals and associated industries on behalf of the State;
Environmental Instruments
The Environment Agency Protection Act, 2022 [No. 15 of 2022]
Being an Act to provide for the continuation of the Sierra Leone Environment Protection Agency, to provide for more effective and efficient protection and management of the environment and to provide for other related matters.
Repeals the Environment Protection Act, 2008 [No. 11 of 2008]
The National Protected Area Authority and Conservation Trust Fund Act, 2012 [No. 11 of 2012]
Being an Act to provide for the establishment of the National Protected Area Authority and Conservation Trust Fund, to promote biodiversity conservation, wildlife management, research, to provide for the sale of ecosystems services in the National Protected Areas and to provide for other related matters.
Local Content
The Sierra Leone Local Content Agency Act, 2016 [No. 3 of 2016]
Being an Act to establish the Sierra Leone Local Content Agency to provide for the development of Sierra Leone local content in a range of sectors of the economy such as industrial, manufacturing, mining, petroleum, marine resources, agriculture, transportation, maritime, aviation, hotel and tourism, procurement of goods and services; public works, construction and energy sectors; to promote the ownership and control of productive sectors in the economy by citizens of Sierra Leone; and to provide for other related matters.
Fiscal Instruments
The Finance Acts and their Amendments
The Finance Act, 2024
Being an Act to provide for the imposition and alteration of taxes, to give effect to the financial proposals of the Government and to provide for other related matters for the financial year 2024.
The Finance (Amendment) Act, 2018 [No. 12 of 2018]
Being an Act to amend the provisions of the Finance Acts of 2008, 2017 and 2018 and for other related matters.
The Finance Act, 2017 [No. 1 of 2017]
Being an Act to provide for the imposition and alteration of taxes for the year 2017 and for other related matters.
The Finance Act, 2016 [No. 6 of 2016]
Being an Act to provide for the imposition and alteration of taxes, duties and excise and for other related matters.
The Finance Act, 2015 [No. 15 of 2014]
Being an Act to provide for the imposition and alteration of taxes for the year 2015 and for other related matters.
The Finance Act, 2008 [No. 7 of 2008]
Being an Act to provide for the imposition and alteration of taxation for the year 2008 and for other related matters.
Amends the Finance Act, 2007 [No. 22 of 2007]
Please refer to Laws of Sierra Leone Website for the latest and all related Finance Acts and their Amendments.
The Extractive Industries Revenue Act, 2018
Being an Act to provide for and coordinate various taxes and charges on extractive industries, the regulation of fiscal aspects of extractive industry agreements, and for other related matters.
The Income Tax Act, 2000 *searchable [No. 8 of 2000] Consolidated
Being an Act to consolidate, with amendments, the law relating to the taxation of incomes.
Repeals the Income Tax Act, the Surtax (Temporary Imposition) Act, 1968 (No. 14 of 1968), and the Income Tax (Clearance) Act, 1992 (No. 4 of 1992).
