# Reduction of import duties on fuel imports to 1% by 2014, a 12% reduction set by the 2002 Act [section (a) 11]. In June 2003, the Government of Sierra Leone signed another agreement with Sierra Rutile Limited, which repealed some of the provisions of the 2002 Act. The Memorandum of Understanding (MOU) grants the company a number of exceptional tax advantages. This is a revision of the Sierra Rutile Limited Agreement Act 2002 in 2014, twelve years after the agreement came into force. Will landowners be involved in the verification process? In short, this is simply a bad deal for the country and its people. In this context, the Community Advocacy and Development Movement (CADEM) calls on the government of President Ernest Bai Koroma to create space for landowners to participate in the process of revising the Sierra Rutile Limited Agreement Act 2002 to make it human-friendly. The inhabitants of the Chiefdom Empire, the most affected and devastated by the extraction of glees, have suffered for too long and lived in poverty. Half of the Empire Chiefdom is now underwater because of the extraction of the shovel. Rich farmland has been flooded and largely characterized by sand heaps. The participation of landowners in this review is critical and is strongly supported by civil society. It is fundamental that, for a fragile democracy like Sierra Leone, it is rational to understand that the participation of citizens in agreements that profoundly affect their lives ultimately leads to transparency, accountability, good governance, peace, security and stability. The state ship did not sail in this direction. Dubious agreements have been signed, giving mining companies huge tax benefits or public holidays.
In the Sierra Rutile concession, landowners are almost excluded from the raw materials sector: without portable water, electricity, poor housing, lack of good health facilities, the list is endless. This is Sierra Rutile`s dubious agreement: the Sierra Rutile Limited Agreement Act 2002 The financial conditions under which Sierra Rutile currently operates are quite exceptional. Sierra Rutile Limited has signed three agreements with the Government of Sierra Leone that provide for a series of tax benefits. It is a tradition of successive Governments of Sierra Leone to sign mining agreements with companies without the participation of landowners and municipalities located near mining operations. In such circumstances, the interests of landowners and municipalities throughout Sierra Leone have not been integrated or taken into account in such agreements, creating tensions and conflicts between businesses and host communities. Agreements have been imposed from above and from above. This open document agreement was concluded in November 2001, at the end of the war, and adopted by Parliament in March 2002. The conditions are favorable to the company, but dramatically not in international comparison. The royalty rate was set at 3.5% of total turnover tax and income tax for not less than 3.5% of turnover or not more than 37.5% of profit (section 6(c) .