Sierra Leone’s National Revenue Authority (NRA) has defended its decision to seal the law office of prominent lawyer Yada Hashim Williams, insisting the enforcement action was lawful, non-arbitrary, and carried out under statutory tax powers amid an ongoing rental income tax dispute.
The dispute centres on alleged unpaid rental income tax liabilities covering 2019 to 2025, linked to a property in Wilberforce leased to the United Nations Development Programme (United Nations Development Programme (UNDP)).
In its latest statement, the NRA said the action was taken under the Income Tax Act 2000 (as amended) following assessments, notices, and failure to settle outstanding obligations within the stipulated period.
The authority warned of further enforcement measures, including bank account garnishment, travel restrictions, and legal action, if the alleged liabilities remain unpaid. It said all taxpayers are required to comply through the Integrated Tax Administration System (ITAS).
The NRA maintained that tenancy arrangements involving UN agencies do not remove a landlord’s obligation to pay domestic taxes, arguing that UNDP enjoys immunity from direct taxation under international law and is not a registered taxpayer within Sierra Leone’s system.
It further stated that private tenancy agreements cannot override statutory tax obligations, adding that responsibility remains with the individual who earned the rental income.
The Sierra Leone Lawyers’ Society has condemned the sealing of the law office, warning that reports of enforcement despite an existing High Court order raise serious questions about respect for judicial authority. The Society said state institutions must act strictly within the law and comply with court directives, cautioning that failure to do so risks undermining public confidence in the justice system. It added that while lawyers remain subject to taxation like all citizens, enforcement actions must not erode due process guarantees or interfere with the independence of legal practitioners.
The NRA also rejected claims that enforcement should be limited to the property generating the rental income, stating that the law permits recovery measures against the assessed taxpayer.
Responding to allegations of misconduct, the authority described them as “unsubstantiated” and urged that any complaints be pursued through formal legal channels such as the courts or the Anti-Corruption Commission.
Yada Hashim Williams has maintained that the sealing of his office was unlawful and in violation of a High Court order, though the NRA has not directly addressed the specific court ruling cited in his statement.
The dispute has intensified debate over tax enforcement powers, judicial oversight, and due process in Sierra Leone’s administration of domestic revenue laws.
