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
23
1 provisions
This bill amends revenue administration rules on tax payments, objections, records, tax clearance certificates, tax agent misconduct, currency translation, and tax evasion penalties.
Seychelles
16
1 provisions
This Act amends the Value Added Tax Act and changes VAT registration, cancellation, and input tax credit procedures.
Seychelles
12
1 provisions
This bill amends the Immovable Property Tax Act so the Registrar General can register certain non-Seychellois taxpayers, and it changes how foreign-currency valuations are converted for tax.
Seychelles
32
1 provisions
This Act amends the Income and Non-Monetary Benefits Tax Act, including tax treatment of arrears, non-monetary benefits, and several exemptions in the schedules.
Seychelles
23
1 provisions
This amendment Act changes revenue administration rules, including tax objections, document requests, tax clearance certificates, tax evasion offences, and currency translation.
Seychelles
24
1 provisions
This Bill gives the Commissioner General power to remit interest and additional tax, with regulations able to set the conditions for those remissions.
Seychelles
14
1 provisions
This amendment changes the immovable property tax rules, including registration, valuation, and use of foreign currency.
Seychelles
43
1 provisions
This Bill changes revenue administration rules, including extra powers for the Commissioner General, a process for suspending or writing off outstanding revenue, a Medical Board for serious illness certificates, and new additional tax for certain transfer pricing adjustments.
Seychelles
37
1 provisions
This amendment Act changes revenue administration rules, including tax return extensions, suspension and write-off of outstanding revenue, Medical Board certification for serious illness, and new transfer-pricing additional tax rules.
Seychelles
5
1 provisions
This bill would repeal four Acts and amend the Revenue Administration Act and Customs Management Act, including new penalties for dishonoured cheques and updated terminology.
Seychelles
9
6 provisions
This Act gives effect to the Mascarene Plateau Treaty and sets up joint management rules for the continental shelf area, including institutions, revenue sharing, taxation, environmental protection, and dispute resolution.
Seychelles
6
6 provisions
This bill sets up a joint Seychelles–Mauritius structure to manage the Joint Management Area, regulate natural resource activities, share revenue, protect the environment, and set rules for taxation, pipelines, surveys, employment, and safety.
Seychelles
32
1 provisions
The Act exempts registered political parties from tax on specified income and treats political party donations and gifts as non-deductible for business tax purposes.
Seychelles
31
1 provisions
A registered political party is exempt from tax for specified donations, gifts, membership subscriptions, and money from the party fund.
Seychelles
10
1 provisions
This Act revises and amends several revenue and customs laws, repeals four listed Acts, and changes some penalties, terms, and administrative fine rules in the Revenue Administration Act and Customs Management Act.
Seychelles
9
1 provisions
This Act repeals section 26 of the Political Parties (Registration and Regulation) Act.
Seychelles
22
1 provisions
The Commissioner General may remit some or all interest or additional tax under the Act, and the remission conditions are to be set by regulations in the stated cases.
Seychelles
1 provisions
The Minister responsible for finance makes these regulations, and they amend the Schedule to the Seychelles Revenue Commission Act by adding Item 19: the Immovable Property Tax Act, 2019.
Seychelles
2
1 provisions
This Act amends the Business Tax Act and starts on a date the Minister appoints by Gazette notice.
Seychelles
56
1 provisions
This Bill suspends payment of the thirteenth month pay for 2021 under the Employment Act, and says any such payment made by an employer may qualify for tax exemption.