By Hassan Osman Kargbo
The National Revenue Authority (NRA) has closed down Dangote Cement (Sierra Leone) Ltd. for failing to settle an outstanding debt of $653,300 owed to the Government of Sierra Leone. The enforcement action, carried out this week, marks one of the most decisive moves by the authority in its drive to strengthen tax compliance and recover overdue revenues.
According to the NRA, the debt has accumulated from 2020 to date, despite repeated reminders and engagements with the company to settle its financial obligations. The enforcement operation was led by the Non-Tax Revenue Department alongside the Domestic Tax Department Compliance Unit. During the exercise, the team sealed off the company’s Administrative Office, Control Room, and Production Room, effectively bringing all operations to a halt.
Officials from the NRA stressed that the decision to shut down the cement giant was not taken lightly but was necessary to uphold accountability and ensure fairness within the country’s tax system, noting that the enforcement demonstrates the authority’s resolve to pursue all taxpayers who fail to comply with their obligations, regardless of their size or influence.
“The closure of Dangote Cement Sierra Leone Ltd. is a clear message that the NRA will not compromise on tax compliance,” a senior NRA official explained. “Taxes are the backbone of government revenue; and companies operating in Sierra Leone have a duty to meet their obligations in full and on time.”
Dangote Cement, one of the largest producers and suppliers of cement in the country, plays a key role in Sierra Leone’s construction sector. The closure is therefore expected to have ripple effects on the supply of cement, potentially affecting construction projects if the impasse is not quickly resolved.
Industry observers say the case underscores the ongoing challenges in ensuring compliance from major corporations. While the NRA has often engaged taxpayers through negotiations, sensitisation, and settlement plans, enforcement becomes unavoidable when companies default persistently.
Tax experts argue that consistent enforcement is vital for strengthening domestic revenue mobilisation. With Sierra Leone working to expand its tax base and reduce dependency on external aid, ensuring that businesses pay their fair share of taxes is seen as crucial for funding national priorities such as education, healthcare, and infrastructure.
The NRA has in recent years intensified compliance efforts, launching several initiatives to improve revenue collection. These include enhanced monitoring of large taxpayers, stricter enforcement of penalties, and public awareness campaigns aimed at promoting voluntary compliance.
For Dangote Cement, the way forward will depend on how quickly it addresses the debt. Sources within the NRA indicated that the company will remain closed until the outstanding arrears are fully paid or a settlement arrangement is agreed upon and honoured.
As the enforcement action takes effect, NRA reiterated its commitment to fairness, transparency, and consistency in applying tax laws. The authority assured the public that no business or individual is above the law; and that protecting government revenue is essential to advancing Sierra Leone’s development agenda.
