The National Revenue Authority (NRA) has called for stronger regional approaches to digital tax administration as African countries seek to expand their tax systems to capture growing economic activities conducted through digital platforms.
The call was made by NRA Deputy Commissioner General II Edmond Nonie and Senior Commissioner Ibrahim Sorie Kamara during the 8th West African Tax Administration Forum (WATAF) High-Level Policy Dialogue and 23rd General Assembly currently taking place in Accra, Ghana.
During discussions on strengthening digital taxation across the region, the NRA representatives highlighted the significant volume of digital transactions taking place within local economies, particularly through mobile money platforms.
They noted that frequent purchases of locally available goods and services through digital channels could represent substantial economic activity, raising questions about whether adequate studies have been conducted to determine the scale of such transactions and appropriate mechanisms for bringing them within the tax framework.
The NRA delegates also proposed that WATAF establish a technical team to develop practice notes that member states could adopt to address existing gaps in the taxation of digital economic activities.
They further recommended that member states consider reviewing and amending their domestic tax legislation to reflect emerging practices in digital taxation and help close potential fiscal gaps.
Another proposal focused on strengthening information sharing among tax administrations in the region. The NRA representatives suggested the development of an information-sharing platform to help track delinquent taxpayers and other operators while supporting coordination among member states and reducing the risk of double taxation.
The contributions by the Sierra Leonean delegation form part of broader regional discussions aimed at developing practical approaches to taxing Africa’s rapidly expanding digital economy.
The NRA said its participation in WATAF reflects Sierra Leone’s commitment to modernising tax administration, improving revenue mobilisation and ensuring that emerging areas of economic activity are appropriately captured within the tax system.
Through its engagement with WATAF, the Authority continues to participate in regional dialogue and knowledge-sharing efforts aimed at strengthening tax administration and revenue collection across West Africa.
