Seychelles Revenue Commission Act

An Act to establish the Seychelles Revenue Commission; to define the functions and ‎powers of the Commission; to transfer to the Commission specified functions and powers ‎of specified Revenue bodies and to provide for related matters.‎

• Seychelles Revenue Commission (Amendment) Act, 2017 (Act 29 of 2017)‎
• Seychelles Revenue Commission (Amendment) Act, 2014‎‎
• Seychelles Revenue Commission Act, 2009‎‎
• Seychelles Revenue Commission Act, 2008‎‎

Statutory Instruments

• SI 1 of 2020 – Seychelles Revenue Commission (Amendment of schedule) ‎Regulations, 2019‎‎
• SI 100 of 2014 – Seychelles Revenue Commission (Amendment of schedule) ‎Regulations, 2014‎‎
• SI 28 of 2011 – Seychelles Revenue Commission Act – Seychelles Revenue ‎Commission (Amendment of Schedule) Regulations, 2011‎‎
• SI 57 of 2008 – Seychelles Revenue Commission Act, 2007 (Commencement) Notice, ‎‎2008‎‎

Revenue Administration Act

An Act to revise and harmonize the rules relating to the administration of the tax laws of ‎Seychelles and to ensure the efficient collection of taxes.‎

• Revenue Administration (Amendment) Act 37 of 2022‎‎‎
• Revenue Administration (Amendment) (No. 2) Act, 2015 (Act 4 of 2015) ‎‎‎
• Revenue Administration (Amendment) Act, 2015 (Act 3 of 2015)‎
• Revenue Administration (Amendment) Act, 2011 (Act 6 of 2011)‎‎‎
• Revenue Administration Act, 2009 (Act 27 of 2009)‎‎‎

Statutory Instruments

• SI 97 2023 – Revenue Administration (Fees) (Amendment) Regulations 2023
• SI 138 2022 – Revenue Administration (Business Registration and Declaration of Operation) Regulations 2022
• SI 74 of 2022 – Revenue Administration (Common Reporting Standard) (Amendment) ‎Regulations, 2022‎
• SI 38 of 2021 – Revenue Administration (Filing of Business Activity Statement) ‎‎(Amendment) Regulations, 2021‎
• SI 151 of 2020 – Revenue Administration (Fees) (Amendment) Regulations, 2020‎‎‎‎
• SI 75 of 2019 – Revenue Administration (Common Reporting Standard) (Amendment) ‎Regulations, 2019‎
• SI 25 of 2019 – Revenue Administration (Country by country Reporting Multinational ‎Enterprise groups) Regulations, 2019‎‎‎‎
• SI 44 of 2018 – Revenue Administration (Filling of Business Activity Statement) ‎‎(Amendment) (No. 2) Regulations, 2018‎
• SI 29 of 2018 – Revenue Administration (Common Reporting Standard) (Amendment) ‎Regulations, 2018‎‎‎‎
• SI 7 of 2018 – Revenue Administration (Filling of Business Activity Statement) ‎‎(Amendment) Regulations, 2018‎
• SI 33 of 2017 – Revenue Administration (Common Reporting Standard) (Amendment) ‎Regulations, 2017‎
• SI 1 of 2017 – Revenue Administration (Filling of Business Activity Statement) ‎Regulations, 2016‎‎‎‎
• SI 32 of 2016 – Revenue Administration (Tax Information Exchange Agreement) ‎Regulations, 2016‎
• SI 31 of 2016 – Revenue Administration (Tax Information Exchange Agreement) ‎Regulations, 2016‎
• SI 13 of 2016 – Revenue Administration (Double Taxation Agreement) Regulations, 2016‎‎‎‎
• SI 1 of 2015 – Revenue Administration (Common Reporting Standard) Regulations, 2015‎
• SI 71 of 2013 – Revenue Administration (Review Form and Fees) Regulations, 2013‎
• Correction to SI 26 of 2011 published in the Official Gazette No. 16 dated 28th March, ‎‎2011 ‎‎‎‎
• SI 26 of 2011 – Revenue Administration Act – Revenue Administration Regulations, 2011‎‎‎‎
• SI 71 of 2010 – Revenue Administration Act 2009 – Revenue Administration (Business ‎Registration) Regulations‎‎‎