RevenueCompliance & Audit
Compliance & Audit
Tax compliance monitoring, audit management, and enforcement actions under the GST Act, 2009
National Compliance Score
72.3% -2.1% from last quarter
107,894
Compliant
28,212
At Risk
12,456
Non-Compliant
1,245
Audits Completed (YTD)
456
Audits Scheduled
892
Penalties Issued (YTD)
Le 23.4B
Total Penalties Value
Compliance by Sector
Compliance scores across major economic sectors
Banking & Finance(142 / 156 entities)
91.2%Telecommunications(11 / 12 entities)
88.5%Mining & Minerals(174 / 234 entities)
74.3%Manufacturing(639 / 890 entities)
71.8%Trading & Commerce(29,868 / 45,670 entities)
65.4%Construction(1,453 / 2,340 entities)
62.1%Hospitality & Tourism(1,113 / 1,890 entities)
58.9%Transport & Logistics(1,908 / 3,456 entities)
55.2%Agriculture(6,010 / 12,340 entities)
48.7%Government Institutions(37 / 47 entities)
78.4%Non-Compliant Entities
5Sierra Trading Co.
TIN-2024-00289Failed to file GST returns for 7 months
Since Mar 2025Le 5.6B
Bangura & Sons Ltd
TIN-2024-00445Under-reporting of taxable supplies
Since Jan 2025Le 8.9B
Freetown Market Traders Assoc.
TIN-2024-00512Operating above threshold without registration
Since Jun 2025Le 2.3B
Kamara Transport Ltd
TIN-2024-00567Fraudulent input tax claims
Since Apr 2025Le 12.4B
Bo Construction Services
TIN-2024-00598Failure to issue tax invoices
Since Aug 2025Le 1.8B
National Revenue Authority — Compliance & Enforcement Division
GST Act, 2009 Part XV • Sections 88-91 Recovery Provisions
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