By Amin Kef Sesay

Legal practitioner, Yada Hashim Williams Esq., has strongly challenged the legality of the National Revenue Authority’s (NRA) decision to seal the offices of his law firm, describing the move as unlawful, malicious and carried out in contempt of a High Court injunction, as a growing legal dispute unfolds between the prominent lawyer and the tax authority over alleged rental income tax liabilities linked to a property occupied by the United Nations Development Programme (UNDP).

In a public statement issued on Thursday, 21st May 2026, Yada Hashim Williams Esq. alleged that officials of the National Revenue Authority, accompanied by armed police officers, cameramen and photographers, proceeded to seal the offices of Yada Williams & Associates at No. 7 Walpole Street, Freetown, on Wednesday, 20th May 2026, despite what he described as a valid High Court Order restraining such action.

According to the legal practitioner, legal proceedings had already been initiated on 18th May 2026 to challenge the NRA’s claims concerning alleged unpaid taxes, while the injunction obtained from the High Court had reportedly been communicated to the Commissioner-General of the NRA, the Authority’s Director of Legal Affairs and other relevant officials before the enforcement exercise took place. He further claimed that the premises were reopened shortly afterward, which he argued effectively reversed what he termed an illegal action by the Authority.

Addressing the substance of the tax dispute, Yada Hashim Williams Esq. maintained that he does not owe any rental income taxes in relation to a property located at Fourah Bay Close, Off Main Motor Road, Wilberforce, occupied by the United Nations Development Programme. He argued that the tenancy arrangement explicitly provides for taxes to be deducted at source by the tenant before rental payments are remitted to him.

According to Yada Hashim Williams Esq., the United Nations Development Programme has occupied the property since September 2018 under several tenancy agreements, all of which reportedly stipulate that rent payments are made net of Government of Sierra Leone taxes on rents. He explained that under the arrangement, applicable taxes are withheld by the tenant before rent is paid to him, noting that copies of the tenancy agreements had already been submitted to the National Revenue Authority on 4th March 2026.

Yada Hashim Williams Esq. further cited Section 120 of the Income Tax Act No. 8 of 2000 and Section 11 of the Finance Act No. 2 of 2018, arguing that Sierra Leonean law imposes a mandatory obligation on institutional tenants to withhold taxes on rent payments made to landlords. He maintained that the arrangement involving the United Nations Development Programme was legally mandated and not optional.

The legal practitioner also questioned the legality of the NRA’s decision to seal his law offices at Walpole Street rather than the Wilberforce property from which the alleged rental income was derived. According to him, provisions of the Income Tax Act authorize enforcement actions against premises directly connected to unpaid rental income tax obligations and not unrelated properties.

He further accused the National Revenue Authority of acting in a manner he described as high-handed and lacking factual and legal basis, while vowing to challenge the Authority’s actions through all lawful means available to him.

However, the National Revenue Authority has defended its enforcement action, stating that the sealing of the legal practitioner’s office was undertaken over what it described as outstanding rental income tax liabilities spanning from 2019 to 2025. The enforcement action reportedly affected the offices of Yada Williams & Associates at No. 7 Walpole Street and was linked to rental income generated from the Wilberforce property occupied by the United Nations Development Programme.

The Authority disclosed that the action was carried out through its Domestic Tax Department pursuant to Section 155A of the Income Tax Act 2000 and Section 50(1) of the Goods and Services Tax Act 2000, as amended. According to the NRA, the Commissioner-General had established reasonable grounds to believe that the taxpayer failed to remit the correct taxes allegedly owed to the Government of Sierra Leone.

In correspondence dated 13th May 2026, the National Revenue Authority reportedly argued that tenancy arrangements involving the United Nations Development Programme do not extinguish or nullify statutory tax obligations imposed on landlords under Sierra Leonean law. The Authority further clarified that while the UNDP enjoys diplomatic privileges and immunities, such protections do not exempt private property owners from meeting their tax obligations to the state.

According to the Authority, Yada Hashim Williams Esq. had been instructed to settle the alleged outstanding liability by Friday, 15th May 2026, with a warning that failure to comply could result in enforcement actions, including sealing or restricting access to office and residential premises associated with the taxpayer anywhere within Sierra Leone.

The NRA further noted that additional enforcement measures in cases of continued non-compliance could include garnishment of bank accounts, travel restrictions, prevention from clearing goods through the country’s ports, publication of taxpayers’ names in newspapers and electronic media, as well as legal proceedings through the courts. It emphasized that payment of alleged outstanding obligations could be made through the Integrated Tax Administration System (ITAS), stressing that the matter would only be deemed resolved upon full settlement of the tax debt.

Meanwhile, the National Revenue Authority has reiterated the importance of compliance among landlords and taxpayers receiving rental income, emphasizing that adherence to tax regulations remains vital to strengthening domestic revenue mobilization, accountability, and national development financing.

The matter is now expected to proceed through the courts, as both the National Revenue Authority and Yada Hashim Williams Esq. maintain sharply contrasting positions over the legality of the enforcement action and the interpretation of rental income tax obligations under Sierra Leonean law. https://thecalabashnewspaper.com/nra-and-yada-williams-draw-daggers-over-rental-tax-claims-legality-of-office-sealing-questioned/