Headquarters and Tax Division
Maison Collet located in Victoria, houses the Headquarters and Tax Division of the Seychelles Revenue Commission (SRC). To enhance customer experience and improve efficiencies, the Commission also has two offices on Praslin, one office on La Digue and two service counters on Mahe based at Providence and Anse Royale.
Opening Hours
- Cashier service – 8.30am to 3pm daily and until 2.30pm on Fridays.
- All other services – 8am to 4pm on weekdays.
Available Services
- Business registration and cancellation.
- Tax advice, rulings and guidance.
- Processing of returns and collection of taxes.
- Issuance of taxation documents for example certificates, copies of returns, educational materials and others.
- Auditing of businesses and tax examination.
- Enforcement (debt collection and issuance of tax clearance certificate).
Opening Hours
- 8.15 am to 2.15pm on weekdays.
Available Services
- Business registration and cessation (every 21st of each month on the due date of the monthly tax payment).
- Tax advice; every 21st of each month on the due date of the monthly tax payment.
- Cashier service for acceptance of returns and collection of taxes.
Opening Hours
- 8.30am to 2pm every 20th and 21st of each month.
Available Services
- Processing of returns and collection of taxes.
Opening Hours
- 8am to 4pm on weekdays..
Available Services
- Business registration and cessation.
- Tax advice.
- Processing of returns and collection of taxes.
- Issuance of taxation documents for example certificates, copies of returns, educational materials and others.
Opening Hours
- 8am to 3.30pm on weekdays.
Available Services
- Business registration and cessation.
- Tax advice.
- Processing of returns and collection of taxes.
- Issuance of taxation documents for example certificates, copies of returns, educational materials and others.
Opening Hours
- 8am to 3.30pm on weekdays.
Available Services
- Business registration and cessation.
- Tax advice.
- Processing of returns and collection of taxes.
- Issuance of taxation documents for example certificates, copies of returns, educational materials and others.
Customs
The offices of the Seychelles Revenue Commission Customs Division are located at the Seychelles Post Office in Victoria, at Seaport Operations in Latanier Road, at Sunshine House in Providence and at the Airport Cargo Terminal in Pointe Larue.
Opening Hours
- Cashier service – From 8.30am to 3pm daily, until 2.30pm on Fridays and until 11.30am on Saturdays.
- All other services – 8am to 4pm on weekdays.
Available Services
- Processing and amendments of Bills of Entry.
- Processing of customs duties, related taxes and payments.
- Issuance of binding tariff information.
- Opening of pre-payment account.
- Endorsement of Certificate of Origin.
Opening Hours
- Cashier service – From 8.30am to 3pm daily and until 12pm on Saturdays. Closed between 12pm -1pm during lunchtime.
Available Services
- Cargo clearance.
- Verification of containers.
- Accept appointments booked for verification of containers.
Opening Hours
- 8.30am to 4pm daily
Available Services
- Boarding and clearance of vessels.
- Accept appointments for examination of goods to be exported.
- Verification and final approval of documents to be exported.
- Processing of cargo manifest (de-groupage and amendments due to excess or shortage of goods).
Opening Hours
- 8.30am to 3pm daily, and until 12pm on Saturdays.
Available Services
- Processing and amendment of bills of entry.
- Processing of customs duties, related taxes and payments.
Opening Hours
- 8.30am to 3pm daily.
Available Services
- Verification and clearance of air cargo for example perishable goods, courier and others.
- Tax advice.
Opening Hours
- 8am to 4pm on weekdays.
Available Services
- Monitoring of excisable goods.
- Supervise loading of excisable goods and collect samples of excise products.
- Assess, process and collect taxes on concession goods.
- Administer private bonded warehouse license.
- Conducts registration and issues certificate for excise manufacturers.
Opening Hours
- 8m to 3.30pm daily and until 11am on Saturdays.
Available Services
- Clearance of small packets.
- Payment of customs duties and related taxes.
Other services
The Seychelles Revenue Commission (SRC) offers a range of certificates to businesses and individuals, both residents and non-residents of Seychelles as follows:
- Tax Clearance Certificate
This certificate confirms that the taxpayer is compliant with all of his/her tax obligations to SRC and is valid for the applicable tax year only. For example; if the certificate is awarded in the year 2021, as of the 1, January 2022, the certificate will no longer be valid. A fee of SCR 100 (per certificate) is payable for the application of the Tax Clearance Certificate.
- Withholding Tax Certificate
This certificate confirms the amount of withholding tax that has been submitted to SRC on behalf of the taxpayer by their employer. For example, Mr. Brown Consultancy is a non-resident of Seychelles, and he is offering a professional service to XY company for a period of 3 months. The amount paid to Mr. Brown will be liable to withholding tax. This certificate will therefore confirm the amount of withholding tax that was remitted to SRC by XY company on behalf of Mr. Brown. A fee of SCR 500 (per certificate) is payable for the application of the Withholding Tax Certificate.
- Tax Residency Certificate
This certificate confirms that a business is a Tax Resident of Seychelles. The certificate can be applied by businesses registered in the Seychelles whose activities are performed locally thus deemed taxable. Businesses incorporated through authorities such as FSA, whose activities are conducted outside of Seychelles not subjected to tax in Seychelles or are managed and controlled in Seychelles, can also apply for this certificate. A fee of SCR 400 (per certificate) is payable for the application of the Tax Residency Certificate.
- Income Tax Certificate
This certificate indicates and confirm the amount of Income Tax that has been remitted to SRC on the employee’s behalf by their employer. To note, the Income Tax remitted to SRC is the tax that is withheld on the monthly salary of the employee by their employer. A fee of SCR 400 (per certificate) is payable for the application of the Income Certificate.
- Immovable Property Tax Clearance Certificate
This certificate certifies that a person is compliant with all his/her tax obligations related to the Immovable Property Act 2019. This certificate is required before a property is transferred from one person to another. A fee of SCR 100 (per certificate) is payable for the application of the Immovable Property Tax Clearance certificate.
To apply, download the certificate application form email the completed form to advisory.center@src.gov.sc for assistance.