Sierra Leone’s tax authority has shut down Dangote Cement (Sierra Leone) Ltd over an unpaid freight levy of more than $650,000, in a move that could disrupt the country’s construction sector.
The National Revenue Authority (NRA) on Monday sealed the company’s offices, control room and production plant, saying operations will not resume until the levy is paid in full. The action is part of what officials describe as a wider clampdown on tax and levy compliance across major industries.
“The NRA will not hesitate to enforce compliance, regardless of the size of the operator,” an authority spokesperson said, adding that the enforcement was necessary to protect government revenues.
Dangote Cement, part of the pan-African conglomerate owned by Nigerian billionaire Aliko Dangote, is one of the largest suppliers of cement in Sierra Leone, a country heavily dependent on imported construction materials. The shutdown is expected to affect cement supplies and could drive up building costs at a time when the country is struggling with high inflation.
The freight levy at the centre of the dispute is a charge linked to the transport of bulk goods. Authorities say compliance has been uneven across the private sector, with some firms exploiting loopholes or delaying payments. Analysts argue that weak enforcement in the past has allowed arrears to accumulate.
Civil society groups have often accused the government of turning a blind eye to non-compliance by powerful businesses. “It is ordinary Sierra Leoneans who suffer when companies are allowed to evade their obligations and then the state suddenly clamps down without warning,” said a governance activist in Freetown.
Dangote Cement (SL) Ltd has not commented publicly on the shutdown or confirmed whether it intends to pay or contest the levy.
The closure underscores the fragile balance between Sierra Leone’s need to boost domestic revenue and the risks of undermining investor confidence. Infrastructure and construction are seen as key drivers of growth in the West African nation, which is rebuilding after years of economic setbacks.
