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legal-2026.07.26-907

Provision text match · Seychelles · en

Act 34 2022 - Act 34 - 2022 - Accommodation Turnover Tax Act 2022

34

unknown Act or statute Document — Act 34 2022 - Act 34 - 2022 - Accommodation Turnover Tax Act 2022

Act 34 2022 - Act 34 - 2022 - Accommodation Turnover Tax Act 2022

[30th Decemb e r 2 0 2 2 ] A c commodation Turnover Tax Act 656 REPUBLIC OF SEYCHELLES SUPPLEMENT TO OFFICIAL GAZETTE ACT ACCOMMODATION TURNOVER TAX ACT, 2022 (Act 34 of 2022) ARRANGEMENT OF SECTIONS SECTIONS 1. Short title and commencement 2. Application of Act 3. Interpretation 4. Imposition and liability of Accommodation Turnover Tax 5. Manner of payment

Topics: tourism accommodation, turnover tax

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Provision text match · Seychelles · en

Bill 39 2022 - Accommodation Turnover Tax Bill 2022

39

unknown Act or statute Document — Bill 39 2022 - Accommodation Turnover Tax Bill 2022

Bill 39 2022 - Accommodation Turnover Tax Bill 2022

[5th Decemb e r 2 0 2 2 ] Accom modation Turnover Tax Bill, 2022 1 REPUBLIC OF SEYCHELLES SUPPLEMENT TO OFFICIAL GAZETTE BILL ACCOMMODATION TURNOVER TAX BILL, 2022 (Bill No. 39 of 2022) OBJECTS AND REASONS The object of this Bill is to provide for the imposition of an accommodation turnover tax on businesses whose annual turnover equals or exceeds the liabil

Topics: accommodation turnover tax, tax filing, tax liability threshold, tax payment

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Provision text match · Seychelles · en

Act 27 2023 - Act 27 - 2023 - Revenue Law (Amendment) Act 2023

27

unknown Act or statute Document — Act 27 2023 - Act 27 - 2023 - Revenue Law (Amendment) Act 2023

Act 27 2023 - Act 27 - 2023 - Revenue Law (Amendment) Act 2023

section 2 3. Amendment of section 3 4. Amendment of section 20 5. Amendment of Second Schedule PART III - INCOME AND NON-MONETARY BENEFITS TAX ACT 6. Amendment of section 10 PART IV - BUSINESS TAX ACT 7. Amendment of section 73 PART V - TOURISM MARKETING TAX ACT 8. Amendment of section 4 9. Amendment of section 5 10. Insertion of Schedule 2 [22nd Decembe r

Topics: tax filing, tax payment, tourism marketing tax, withholding tax

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Provision text match · Seychelles · en

Bill 24 2023 - Revenue Law (Amendment) Bill 2023

24

unknown Act or statute Document — Bill 24 2023 - Revenue Law (Amendment) Bill 2023

Bill 24 2023 - Revenue Law (Amendment) Bill 2023

EXPLANATORY STATEMENT OF THE OBJECTS OF AND REASONS FOR THE BILL The object of this Bill is to amend certain revenue laws to streamline the tax management system for the purpose of addressing operational challenges and revenue leakages. The Bill is divided into 4 parts. Part I is short title. PART II relates to the amendment to the Revenue Administration Act

Topics: payroll withholding, return filing, tax payment, tourism marketing tax

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Provision text match · Seychelles · en

Bill 25 2023 - Financial Laws (Amendment) Bill 2023

25

unknown Act or statute Document — Bill 25 2023 - Financial Laws (Amendment) Bill 2023

Bill 25 2023 - Financial Laws (Amendment) Bill 2023

(AMENDMENT) BILL, 2023 (Bill No. 25 of 2023) EXPLANATORY STATEMENT OF THE OBJECTS OF AND REASONS FOR THE BILL This Bill amends the Business Tax Act, 2009, the Value Added Tax Act, 2010, the Tourism Marketing Tax Act, 2013 and the Accommodation Turnover Tax Act, 2022. The Bill provides that the tourism environmental sustainability levy under the Environment P

Topics: accommodation turnover tax, booking platforms, business tax, renewable energy losses

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Provision text match · Seychelles · en

Act 13 2025 - Business Tax (Amendment) Act 2025

13

unknown Act or statute Document — Act 13 2025 - Business Tax (Amendment) Act 2025

Act 13 2025 - Business Tax (Amendment) Act 2025

[18th August 2025 ] B usiness Tax (Amendment) Act 299 REPUBLIC OF SEYCHELLES SUPPLEMENT TO OFFICIAL GAZETTE ACT BUSINESS TAX (AMENDMENT) ACT, 2025 (Act 13 of 2025) ARRANGEMENT OF SECTIONS SECTIONS 1. Short title 2. Amendment of 61of the Business Tax Act (Cap.20) [18th August 2025 ] B usiness Tax (Amendment) Act 300 REPUBLIC OF SEYCHELLES SUPPLEMENT TO OFFICI

Topics: business tax amendment

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Provision text match · Seychelles · en

Act 31 2022 - Act 31 - 2022 - Business Tax (Amendment) Act 2022

31

unknown Act or statute Document — Act 31 2022 - Act 31 - 2022 - Business Tax (Amendment) Act 2022

Act 31 2022 - Act 31 - 2022 - Business Tax (Amendment) Act 2022

[30th Decembe r 2 0 2 2 ] Business Tax (Amendment) Act 626 REPUBLIC OF SEYCHELLES SUPPLEMENT TO OFFICIAL GAZETTE ACT BUSINESS TAX (AMENDMENT) ACT, 2022 (Act 31 of 2022) ARRANGEMENT OF SECTIONS SECTIONS 1. Short title and commencement 2. Amendment of section 2 3. Repeal and replacement of section 54 [30th Decembe r 2 0 2 2 ] Business Tax (Amendment) Act 627 R

Topics: business tax, transfer pricing

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Provision text match · Seychelles · en

Act 26 2023 - Act 26 - 2023 - Financial Laws (Amendment) Act 2023

26

unknown Act or statute Document — Act 26 2023 - Act 26 - 2023 - Financial Laws (Amendment) Act 2023

Act 26 2023 - Act 26 - 2023 - Financial Laws (Amendment) Act 2023

CT FINANCIAL LAWS (AMENDMENT) ACT, 2023 (Act 26 of 2023) ARRANGEMENT OF SECTIONS PART I PRELIMINARY SECTION 1. Short title PART II BUSINESS TAX ACT 2. Amendment of section 11 3. Amendment of section 25 PART III VALUE ADDED TAX ACT 4. Amendment of section 3 5. Insertion of new section 50A PART IV TOURISM MARKETING TAX ACT 6. Amendment of section 2 PART V ACCO

Topics: business tax, renewable energy losses, tourism tax, value added tax

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Provision text match · Seychelles · en

Bill 33 2022 - Business Tax (Amendment) Bill 2022

33

unknown Act or statute Document — Bill 33 2022 - Business Tax (Amendment) Bill 2022

Bill 33 2022 - Business Tax (Amendment) Bill 2022

[21st Novemb e r 2 0 2 2 ] Busi n ess Tax (Amendment) Bill, 2022 1 REPUBLIC OF SEYCHELLES SUPPLEMENT TO OFFICIAL GAZETTE BILL BUSINESS TAX (AMENDMENT) BILL, 2022 (Bill No. 33 of 2022) OBJECTS AND REASONS The fundamental objective of this Bill is to make certain changes to the Business Tax Act, 2009 by amending Section 2 thereby introducing new terms that giv

Topics: business tax, income tax, withholding tax

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Provision text match · Seychelles · en

Bill 35 2022 - Business Tax (Amendment) Bill 2022

35

unknown Act or statute Document — Bill 35 2022 - Business Tax (Amendment) Bill 2022

Bill 35 2022 - Business Tax (Amendment) Bill 2022

[30th Novem b e r 2 0 2 2 ] Bus iness Tax (Amendment) Bill, 2022 1 REPUBLIC OF SEYCHELLES SUPPLEMENT TO OFFICIAL GAZETTE BILL BUSINESS TAX (AMENDMENT) BILL, 2022 (Bill No. 35 of 2022) OBJECTS AND REASONS The fundamental objective of this Bill is to make certain changes to the Business Tax Act, 2009 by amending Section 2 thereby introducing new terms that giv

Topics: business tax, tax audits, transfer pricing

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Provision text match · Seychelles · en

Bill 21 2024 - Business Tax (Amendment) Bill 2024

21

unknown Act or statute Document — Bill 21 2024 - Business Tax (Amendment) Bill 2024

Bill 21 2024 - Business Tax (Amendment) Bill 2024

[27th November 2024 ] Business Tax (Amendment) 1 RREEPPUUBBLLIICC OOFF SSEEYYCCHHEELLLLEESS SSUUPPPPLLEEMMEENNTT TTOO OOFFFFIICCIIAALL GGAAZZEETTTTEE BBIILLLL BUSINESS TAX (AMENDMENT) BILL, 2024 (Bill No. 21 of 2024) EXPLANATORY STATEMENT OF THE OBJECTS AND REASONS FOR THE BILL This Bill seeks to amend sections 14, 15, 17, 54 and the First and Eighth Schedul

Topics: business tax, deductions, software development, transfer pricing

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Provision text match · Seychelles · en

Bill 17 2021 - Bill 17 - Corporate Social Responsibility Tax (Repeal) Bill, 2021

17

unknown Act or statute Document — Bill 17 2021 - Bill 17 - Corporate Social Responsibility Tax (Repeal) Bill, 2021

Bill 17 2021 - Bill 17 - Corporate Social Responsibility Tax (Repeal) Bill, 2021

[29th March 2021] Supplement to Official Gazette i CORPORATE SOCIAL RESPONSIBILITY TAX (REPEAL) BILL, 2021 (Bill No. 17 of 2021) OBJECTS AND REASONS This Bill seeks to repeal the Corporate Social Responsibility Tax Act, 2013 (Act 17 of 2013). Dated this 26th day of March, 2021. FRANK D.R. ALLY ATTORNEY-GENERAL ——————— [29th March 2021] Supplement to Official

Topics: corporate social responsibility, tax repeal

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Provision text match · Seychelles · en

Bill 20 2025 - Business Tax (Amendment) Bill 2025

20

unknown Act or statute Document — Bill 20 2025 - Business Tax (Amendment) Bill 2025

Bill 20 2025 - Business Tax (Amendment) Bill 2025

[30th July 2025] Business Act (Amendment) 1 REPUBLIC OF SEYCHELLES SUPPLEMENT TO OFFICIAL GAZETTE BILL BUSINESS TAX (AMENDMENT) BILL, 2025 (Bill No. 20 of 2025) EXPLANATORY STATEMENT OF THE OBJECTS AND REASONS FOR THE BILL 1. In order to improve the efficiency and to streamline the governance of the aviation activities, the government restructured the Seyche

Topics: airport operations, business tax, civil aviation administration

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Provision text match · Seychelles · en

Act 27 2022 - Act 27 - 2022 - Excise Tax Act 2022

27

unknown Act or statute Part document.segment-2 — Act 27 2022 - Act 27 - 2022 - Excise Tax Act 2022 — segment 2

Act 27 2022 - Act 27 - 2022 - Excise Tax Act 2022 — segment 2

s, including experiments in the manufacture of spirits, and the purification of alcohol for those purposes; and [30th December 2022] Excise Tax Act 588 REPUBLIC OF SEYCHELLES SUPPLEMENT TO OFFICIAL GAZETTE ACT (b) shall issue a certificate of registration in respect of any still which he or she has authorised the keeping and use of under paragraph (a); (c) m

Topics: bonded warehouses, duty-free shops, excise tax, manufacturing compliance

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Provision text match · Seychelles · en

Act 12 2021 - Act 12 - Corporate Social Responsibility (Repeal) Tax 2021

12

unknown Act or statute Document — Act 12 2021 - Act 12 - Corporate Social Responsibility (Repeal) Tax 2021

Act 12 2021 - Act 12 - Corporate Social Responsibility (Repeal) Tax 2021

[20th April 2021] Supplement to Official Gazette 383 CORPORATE SOCIAL RESPONSIBILITY TAX (REPEAL) ACT, 2021 (Act 12 of 2021) I assent Wavel Ramkalawan President 16th April, 2021 AN ACT to repeal the Corporate Social Responsibility Tax Act, 2013 (Act 17 of 2013). ENACTED by the President and the National Assembly. Short title 1. This Act may be cited as the C

Topics: corporate social responsibility tax, repeal

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Provision text match · Seychelles · en

Act 17 2024 - Act 17 - 2024 - Business Tax (Amendment) Act 2024

17

unknown Act or statute Document — Act 17 2024 - Act 17 - 2024 - Business Tax (Amendment) Act 2024

Act 17 2024 - Act 17 - 2024 - Business Tax (Amendment) Act 2024

[18th December 20 2 4 ] B usiness Tax (Amendment) Act 298 REPUBLIC OF SEYCHELLES SUPPLEMENT TO OFFICIAL GAZETTE ACT BUSINESS TAX (AMENDMENT) ACT, 2024 (Act 17 of 2024) ARRANGEMENT OF SECTIONS Sections 1. Short title and commencement 2. Amendment of section 2 3. Amendment of section 14 4. Amendment of section 15 5. Amendment of section 17 6. Amendment of sect

Topics: amortisation, business tax, deductions, transfer pricing

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Provision text match · Seychelles · en

Bill 31 2022 - Excise Tax Bill 2022

31

unknown Act or statute Part document.segment-1 — Bill 31 2022 - Excise Tax Bill 2022 — segment 1

Bill 31 2022 - Excise Tax Bill 2022 — segment 1

[21st November 2022 ] Excise Tax Bill, 2022 1 REPUBLIC OF SEYCHELLES SUPPLEMENT TO OFFICIAL GAZETTE BILL EXCISE TAX BILL, 2022 (Bill No. 31 of 2022) OBJECTS AND REASONS The object of this Bill is to repeal the Excise Tax Act, Cap. 264 and substitute it with a new law, which is more relevant to the current business environment in Seychelles. The Bill seeks to

Topics: duty-free trade, enforcement, excise tax compliance, imports

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Provision text match · Seychelles · en

Bill 7 2022 - Excise Tax Bill 2022

7

unknown Act or statute Part document.segment-1 — Bill 7 2022 - Excise Tax Bill 2022 — segment 1

Bill 7 2022 - Excise Tax Bill 2022 — segment 1

[5th May 2022] Supplement to Official Gazette i EXCISE TAX BILL, 2022 (Bill No. 7 of 2022) OBJECTS AND REASONS The object of this Bill is to repeal the Excise Tax Act, Cap. 264 and substitute it with a new law, which is more relevant to the current business environment in Seychelles. The Bill seeks to provide for a modernised tax regime and to adopt best pra

Topics: duty-free shops, import/export, importation, manufacturing

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Provision text match · Seychelles · en

Bill 22 2024 - Value Added Tax (Amendment) Bill 2024

22

unknown Act or statute Document — Bill 22 2024 - Value Added Tax (Amendment) Bill 2024

Bill 22 2024 - Value Added Tax (Amendment) Bill 2024

[27th November 202 4 ] V alue Added Tax (Amendment) 1 RREEPPUUBBLLIICC OOFF SSEEYYCCHHEELLLLEESS SSUUPPPPLLEEMMEENNTT TTOO OOFFFFIICCIIAALL GGAAZZEETTTTEE BBIILLLL VALUE ADDED TAX (AMENDMENT) BILL, 2024 (Bill No. 22 of 2024) EXPLANATORY STATEMENT OF THE OBJECTS AND REASONS FOR THE BILL The object of this Bill is to amend the Value Added Tax Act, 2012, Cap 24

Topics: VAT input tax credits, VAT registration, tax compliance

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Provision text match · Seychelles · en

Bill 36 2022 - Income and Non-Monetary Benefits Tax (Amendment) Bill 2022

36

unknown Act or statute Document — Bill 36 2022 - Income and Non-Monetary Benefits Tax (Amendment) Bill 2022

Bill 36 2022 - Income and Non-Monetary Benefits Tax (Amendment) Bill 2022

[30th Nove m b e r 2 0 2 2 ] Inco me and Non-Monetary Benefits Tax 1 (Amendment) Bill, 2022 REPUBLIC OF SEYCHELLES SUPPLEMENT TO OFFICIAL GAZETTE BILL INCOME AND NON-MONETARY BENEFITS TAX (AMENDMENT) BILL, 2022 (Bill No.36 of 2022) OBJECTS AND REASONS This Bill seeks to amend the Income and Non-Monetary Benefits Tax Act (Cap 273) and in particular, the provi

Topics: employer taxation, non-monetary benefits tax, payroll withholding

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