RevenueCollection at Source

Collection at Source Engine

LIVE

Real-time automatic GST splitting — 15% collected at the point of payment

How Collection at Source Works

When a citizen pays Le 500,000 for electricity, the system automatically splits the payment: Le 425,000 goes directly to EDSA, and Le 75,000 (15% GST) goes directly to NRA. No waiting. No remittance delays. No revenue leakage.

Payment Flow — Automatic GST Splitting

Citizen Pays

Le 500,000

EDSA Electricity Bill

Payment Gateway

AUTO-SPLIT

15% GST deducted instantly

EDSA Receives

Le 425,000

85% — Institution share

NRA Receives

Le 75,000

15% — GST to Government

TODAY

14,823

Total Transactions

TODAY

Le 2.3B

GST Collected Today

34 / 47

Institutions Connected

SAVED

Le 456.7B

Revenue Leakage Prevented

Live Transaction Feed

STREAMING

Auto-refresh: 5s

09:41:23EDSAElectricity Bill

TXN-14823

Le 500,000Le 425,000 to EDSA+Le 75,000 GST to NRAA. Kamara — Western Area

09:41:18Guma ValleyWater Bill

TXN-14822

Le 180,000Le 153,000 to Guma Valley+Le 27,000 GST to NRAM. Sesay — Western Area

09:41:12SLRSAVehicle Registration

TXN-14821

Le 2.5MLe 2.1M to SLRSA+Le 375,000 GST to NRAI. Bangura — Bo

09:41:05NPAPower Charge

TXN-14820

Le 350,000Le 297,500 to NPA+Le 52,500 GST to NRAF. Koroma — Kenema

09:40:58EDSAElectricity Bill

TXN-14819

Le 1.2MLe 1.0M to EDSA+Le 180,000 GST to NRAS. Conteh — Western Area

09:40:51NASSITSocial Security

TXN-14818

Le 850,000Le 722,500 to NASSIT+Le 127,500 GST to NRAJ. Williams — Makeni

09:40:44EDSAElectricity Bill

TXN-14817

Le 750,000Le 637,500 to EDSA+Le 112,500 GST to NRAP. Turay — Western Area

09:40:37Guma ValleyWater Bill

TXN-14816

Le 220,000Le 187,000 to Guma Valley+Le 33,000 GST to NRAR. Mansaray — Western Area

System Performance

Processing time1.2s

Success rate99.7%

Uptime today99.99%

Failed transactions44

Pending reconciliation12

Transaction Volume — Today

06:00

320

07:00

890

08:00

2,100

09:00

3,450

Institution Connection Status

34 of 47 institutions connected to Collection at Source

All Institutions

Institution	Status	Transactions Today	GST Collected Today	Last Sync
EDSA Electricity Distribution & Supply Authority	CONNECTED	4,562	Le 684.3M	2 sec ago
SLRSA Sierra Leone Road Safety Authority	CONNECTED	2,134	Le 320.1M	5 sec ago
NPA National Power Authority	CONNECTED	1,987	Le 298.1M	3 sec ago
NASSIT National Social Security & Insurance Trust	CONNECTED	1,456	Le 218.4M	8 sec ago
BSL Bank of Sierra Leone	CONNECTED	892	Le 133.8M	12 sec ago
Guma Valley Guma Valley Water Company	CONNECTED	1,823	Le 273.4M	4 sec ago
SLPA Sierra Leone Ports Authority	CONNECTED	456	Le 68.4M	15 sec ago
CAA-SL Civil Aviation Authority	CONNECTED	234	Le 35.1M	20 sec ago
NMA National Minerals Agency	PENDING	—	—	Not connected
EPA-SL Environment Protection Agency	PENDING	—	—	Not connected
SLBC Sierra Leone Broadcasting Corp.	DISCONNECTED	—	—	Offline 3 days
SALPOST Sierra Leone Postal Services	DISCONNECTED	—	—	Offline 7 days

Revenue Leakage Prevention

Collection at Source vs Traditional Remittance — FY 2025/26

Traditional Method

OLD

Institutions collect full payment, then remit GST to NRA on a quarterly basis. Subject to delays, under-reporting, and leakage.

Expected GSTLe 1.66T

Actually ReceivedLe 1.20T

Revenue LeakedLe 456.7B

Collection Efficiency72.4%

Collection at Source

NEW

GST is deducted automatically at the point of payment. NRA receives its share instantly. Eliminates leakage entirely.

Expected GSTLe 1.66T

Actually ReceivedLe 1.64T

Revenue LeakedLe 12.3B

Collection Efficiency99.3%

National Revenue Authority — Collection at Source Engine

GST Act, 2009 • Section 14(3)(b) • 15% Standard Rate

Platform by AIFORCE Group