Prominent lawyer Yada Williams has accused Sierra Leone’s tax authority of acting in defiance of a High Court order after officials sealed his law firm’s offices in the capital, escalating tensions over enforcement actions by the revenue body.
Williams said officers from the National Revenue Authority (NRA), accompanied by armed police and media personnel, shut down the premises of Yada Williams & Associates on Tuesday at Walpole Street in Freetown, despite what he described as a valid court injunction barring such action.
In a statement, Williams said his firm had already initiated legal proceedings in the High Court on May 18 over disputed rental income tax claims, and that the injunction restraining enforcement had been formally communicated to the NRA’s Commissioner-General and senior legal officials before the operation.
He described the move as “illegal, malicious and in utter contempt” of the court order, adding that the enforcement action appeared politically motivated.
The NRA has not immediately responded to the allegations.
Background: Rising Tensions Over Tax Enforcement
The incident comes amid growing scrutiny of tax enforcement practices in Sierra Leone, where authorities have stepped up efforts to boost domestic revenue collection in the face of fiscal pressures.
In recent years, the NRA has intensified compliance measures, including sealing business premises and pursuing alleged tax defaulters, moves officials say are necessary to improve revenue mobilisation.
However, critics, including legal practitioners and business owners, have raised concerns about due process, transparency and the potential misuse of enforcement powers, particularly where disputes are already before the courts.
Legal analysts say the latest dispute could test the balance between revenue enforcement and judicial authority, especially if claims of contempt of court are substantiated.
Williams said he would pursue further legal action against the NRA, setting the stage for a potential court showdown over the legality of the agency’s actions.
