Sierra Leone

Recovered after an initial research pass skipped Sierra Leone (source unreachable by direct fetch; recovered via reader-proxy access). RECOVERED, single-pass: the National Revenue Authority's official tax-laws index enumerates every tax act in force — NRA Act 2022, Finance Acts 2006-2026, Income Tax Act 2000, GST Act 2009, Customs Act 2011, Extractive Industry Revenue Act 2018, Excise Act 1982, Revenue Administration Act 2017, Payroll Tax Amendment Acts, Stamp and Duty Act, Tax and Duty Exemption Act 2023 — with no wealth/net-worth/capital tax act listed. Concluded by omission from an official, apparently complete government enumeration rather than an explicit denial statement.