Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.
141 matching statutes
Seychelles
34
1 provisions
This Act imposes an Accommodation Turnover Tax on certain persons with annual turnover at or above the Schedule 1 threshold, requires payment to the Commissioner General, and allows the Minister to make regulations.
Seychelles
39
1 provisions
This bill imposes an accommodation turnover tax on certain businesses when annual turnover reaches the stated threshold, requires payment and a return to the Commissioner General, and lets the Minister make regulations.
Seychelles
27
1 provisions
This amendment act changes several Seychelles tax rules, including monthly return deadlines, tax payment deadlines, portal filing requirements for large businesses, withholding tax remittance filing, and tourism marketing tax return/payment rules.
Seychelles
24
1 provisions
The bill tightens tax filing and payment rules, especially requiring certain returns and tax payments to be filed or paid electronically and by fixed monthly deadlines.
Seychelles
25
1 provisions
This bill changes Seychelles tax laws to exclude the tourism environmental sustainability levy from certain tax bases, extend renewable-energy loss carry-forward to 10 years, and stop booking platforms from charging commission on top of VAT.
Seychelles
13
1 provisions
This Act changes the Business Tax Act by replacing two references with “Seychelles Airports Authority.”
Seychelles
31
1 provisions
This Act updates Seychelles business tax law, mainly by adding definitions and new transfer pricing rules.
Seychelles
26
1 provisions
This Act amends several Seychelles tax laws, including rules on business tax, VAT, tourism tax, and accommodation turnover tax.
Seychelles
33
1 provisions
This Bill revises Seychelles business tax rules on transfer pricing and gives the Commissioner General powers to adjust and determine amounts for arm’s-length compliance.
Seychelles
35
1 provisions
This Bill updates business tax rules on transfer pricing and gives the Commissioner General powers to adjust non-arm’s-length arrangements.
Seychelles
21
1 provisions
This Bill amends Seychelles business tax rules for non-monetary employee benefits, non-deductible taxes, transfer pricing self-assessment, and software-related tax rates and amortisation.
Seychelles
17
1 provisions
This Act repeals the Corporate Social Responsibility Tax Act, 2013.
Seychelles
20
1 provisions
This bill updates section 61(5) of the Business Tax Act to replace references to the Seychelles Civil Aviation Authority/Civil Aviation Authority with the Seychelles Airports Authority.
Seychelles
27
2 provisions
This Act sets rules for excise tax on goods made in or imported into Seychelles, including registration, warehouse and duty-free shop controls, and compliance duties.
Seychelles
12
1 provisions
This Act repeals the Corporate Social Responsibility Tax Act, 2013, and gives its short title.
Seychelles
17
1 provisions
This Act updates business tax rules, including software definitions, employer valuation of non-monetary benefits, transfer pricing adjustments, and software amortisation rates, and it starts on 1 January 2025.
Seychelles
31
3 provisions
This Bill would impose excise tax on excisable goods, require manufacturer registration, and regulate duty-free shops and excise bonded warehouses.
Seychelles
7
2 provisions
This Bill would create a new excise tax law for excisable goods imported into or manufactured in Seychelles, with registration, returns, controls, and offence provisions.
Seychelles
22
1 provisions
This bill amends the VAT Act, including VAT registration rules, registration cancellation and deferral powers, and a new requirement for taxable persons to complete a VAT input tax credit form when the amount is at least SCR50,000 per transaction.
Seychelles
36
1 provisions
This Bill changes how non-monetary employment benefits are taxed, setting a 15% tax rate and updating several exemptions and valuation rules.