Act 31 2023 - Act 31 - 2023 - Revenue Administration (Amendment) Act 2023

[22nd Dec e m b e r 2 0 2 3 ] Reve n ue Administration (Amendment) Act 713 REPUBLIC OF SEYCHELLES SUPPLEMENT TO OFFICIAL GAZETTE ACT REVENUE ADMINISTRATION (AMENDMENT) ACT, 2023 (Act 31 of 2023) ARRANGEMENT OF SECTIONS SECTIONS 1. Short title 2. Amendment of section 2 3. Amendment of section 94 4. Insertion of section 94A [22nd Dec e m b e r 2 0 2 3 ] Reve n ue Administration (Amendment) Act 714 REPUBLIC OF SEYCHELLES SUPPLEMENT TO OFFICIAL GAZETTE ACT REVENUE ADMINISTRATION (AMENDMENT) ACT, 2023 (Act 31 of 2023) I assent Wavel Ramkalawan President 19th December, 2023 AN ACT TO AMEND THE REVENUE ADMINISTRATION ACT (CAP 308). ENACTED by the President and the National Assembly. Short title 1. This Act may be cited as the Revenue Administration (Amendment) Act, 2023. [22nd Dec e m b e r 2 0 2 3 ] Reve n ue Administration (Amendment) Act 715 REPUBLIC OF SEYCHELLES SUPPLEMENT TO OFFICIAL GAZETTE ACT Amendment of section 2 2. Section 2 of the Revenue Administration Act (Cap 308) in this Act referred to as the “principal Act” is amended by inserting after the definition of “electronic record” the following definition — “electronic signature” means a digital signature as prescribed under Section 3 of the Electronic Transactions Act, 2001, or an electronic ID with an email, password and security pin; ”. Amendment of section 94 3. Section 94 of the principal Act is amended by substituting the full stop after the word “Commission” for a comma and inserting thereafter the following words — “or submitted electronically through the electronic service established by the Commissioner General.”. Insertion of section 94A 4. The principal Act is amended by inserting after section 94 the following section — “Manner of signing documents 94A. An application, notice or other document referred to in section 94 shall be signed using either a wet signature or an electronic signature.”. I certify that this is a correct copy of the Bill which was passed by the National Assembly on 12th December, 2023. Mrs. Tania Isaac Clerk to the National Assembly