Lawyer Yada Williams has issued a public statement alleging that officials of the National Revenue Authority (NRA), accompanied by armed police officers and media personnel, unlawfully sealed the offices of his law firm, Yada Williams & Associates, on 20th May 2026, despite a High Court order purportedly restraining such action.
In his statement dated 21st May 2026, Williams claimed that the NRA’s actions were carried out in violation of an injunction obtained from the High Court earlier the same day, which he said explicitly prohibited enforcement measures against his firm pending the determination of an ongoing tax dispute.
He explained that he had instituted legal proceedings on 18th May 2026 challenging the NRA’s claims of outstanding taxes, and that the court order had been served on the Commissioner-General of the NRA, its Director of Legal Affairs, and other relevant officials.
Williams alleged that despite being aware of the court order, NRA officials proceeded to seal his law offices, describing the move as unlawful and malicious. He further stated that the premises were later reopened, reversing the enforcement action.
The lawyer said the dispute relates to alleged unpaid taxes on rental income from properties he owns at Fourah Bay Close, off Main Motor Road, Wilberforce in Freetown. He stressed that he does not owe the NRA the taxes being claimed.
Williams further disclosed that the property in question is leased to the United Nations Development Programme (United Nations Development Programme), which has been his tenant since September 2018 under successive tenancy agreements.
He explained that the agreements stipulate that rent paid by the tenant is net of Government of Sierra Leone taxes, arguing that the tenant is responsible for withholding applicable rental taxes before remitting payments to him. He added that copies of the tenancy agreements were previously submitted to the NRA on 4th March 2026.
Citing legal provisions, Williams referenced Section 120 of the Income Tax Act 2000 and Section 11 of the Finance Act 2018, which require institutional tenants to withhold tax on rental payments. He argued that these provisions place the obligation on tenants such as UNDP to deduct taxes at source.
The lawyer also questioned the enforcement action, arguing that the NRA targeted his law firm offices at 7 Walpole Street rather than the actual rental property in Wilberforce from which the alleged tax liability arises. He maintained that enforcement powers under tax laws relate specifically to the premises generating the taxable income.
Williams described the NRA’s actions as unjustified and legally flawed, alleging that the institution acted beyond its authority. He further accused the agency of misconduct and vowed to pursue legal remedies within the confines of the law.
