Sierra Leone: NRA Shuts Down Dangote Cement Over $653,300 Freight Levy Debt

By: Alhaji A. Barrie

The National Revenue Authority (NRA) of Sierra Leone has sealed off Dangote Cement (SL) Ltd over an unpaid Freight Levy Liability totaling $653,300. The debt, which dates back to 2020, prompted decisive enforcement action by the NRA’s Non-Tax Revenue Department, led by Commissioner Tom Vandy.

The shutdown on August 25, 2025 was executed at key operational areas including the Administrative Office, Control Room, and Production Room, effectively halting all company activities. Access to the premises was restricted, with NRA officials ensuring full compliance with the closure order.

According to the NRA, multiple attempts were made to recover the outstanding levy before resorting to enforcement. The authority emphasized its commitment to upholding tax compliance and recovering public revenue from defaulters. Speaking on the matter, tax consultant Mr. Alimamy Sesay noted, “This action reflects a growing intolerance for non-compliance. The NRA has been clear that enforcement will be stepped up, especially for large taxpayers who have long benefited from leniency. Dangote’s case sets a precedent.”

This move sends a strong message to corporate entities operating in Sierra Leone about the consequences of tax evasion. The NRA has reiterated its stance that no company is above the law and that it will continue to pursue all outstanding liabilities to protect national revenue.