Business Tax Act

An Act to enable the levy, assessment and payment of a business tax in respect of the ‎income of a business.‎‎

• Business Tax (Amendment) Act 31-2022
• ‎Business Tax (Amendment) Act, 2020
• Business Tax (Amendment) Act, 2012 ‎‎‎
• Business Tax (Amendment) Act,2010‎‎‎
• Business Tax Act, 2009‎
• Business Tax (installment of tax) regulation 1988‎‎
• Deduction of Provisional Tax at Source Regulation 1990‎
• Business Tax Act, 1987‎

Statutory Instruments

• SI 16 2024 – Business Tax (Residential Rent Return) Regulations 2024
• SI 41 2023 – Accommodation Turnover Tax (Amendment of Schedule) Regulation
• ‎SI 114 2023 – Business Tax (Amendment of Fifth Schedule) Regulations 2023
• ‎SI 74 2023 – Business Tax (Related Party Dealings) Regulations 2023
• ‎SI 73 2023 – Business Tax (Transfer Pricing Documentation) Regulations 2023
• ‎SI 108 of 2021 – Business Tax (Amendment of Schedules) Regulations, 2021‎‎
• SI 107 of 2021 – Business Tax (Exemption of Tax to Individual Fishers and Individual ‎Farmers) Order, 2021‎‎
• SI 106 of 2021 – Business Tax (Exemption of Tax to Farming Partnerships and Farming ‎Entities) Order, 2021‎
• SI 79 of 2021 – Business Tax Act, 2020‎
• SI 78 of 2021 – Business Tax (Amendment) Act, 2020‎‎
• SI 12 of 2020 – Business Tax (Amendment of Seventh Schedule) Regulations, 2020‎‎
• SI 85 of 2019 – Business Tax (Exemption of Tax to Individual Farmers and Fisherman) ‎Order, 2019‎‎
• SI 54 of 2019 – Business Tax (Business Tax Return Form) (Amendment) Regulations, ‎‎2019‎‎
• SI 63 of 2018 – Business Tax (Amendment of First Schedule) (No. 3) Regulations, 2018‎
• SI 47 of 2018 – Business Tax (Amendment of First Schedule) (No. 2) Regulations, 2018‎‎
• SI 42 of 2018 – Business Tax (Amendment of First Schedule) Regulations, 2018‎
• SI 28 of 2018 – Business Tax (Amendment of Eighth Schedule) Regulations, 2018‎‎
• SI 1 of 2018 – Business Tax (Amendment of Second Schedule) Regulations, 2017‎‎
• SI 23 of 2017 – Business Tax (Double Taxation Agreement) (Amendment) Regulations, ‎‎2017‎‎
• SI 51 of 2016 – Business Tax (Double Taxation Agreement) (No) Regulations, 2016‎‎
• SI 44 of 2016 – Business Tax (Amendment of Schedules) Regulations, 2016‎‎
• SI 14 of 2015 – Business Tax (Amendment of Fifth Schedule) Regulations, 2015‎
• SI 8 of 2015 – Business Tax (Double Taxation Agreement) Regulations, 2015‎
• SI 99 of 2014 – Business Tax (Business Tax Return Form) (Amendment) Regulations, ‎‎2014‎
• SI 83 of 2013 – Business Tax (Business Tax Return Form) Regulations, 2013‎
• SI 56 of 2013 – Business Tax (Double Taxation Agreement) (No. 4) Regulations, 2013‎
• SI 55 of 2013 – Business Tax (Double Taxation Agreement) (No. 3) Regulations, 2013‎
• SI 38 of 2013 – Business Tax (Amendment of Schedules) (Amendment) (No.2) ‎Regulations, 2013‎‎
• SI 16 of 2013 – Business Tax (Amendment of Schedules) ((Amendment) Regulations, ‎‎20l3‎
• SI 2 of 2013 – Business Tax (Business Tax Return Form) Regulations, 20l3‎‎
• SI 66 of 2012 – Business Tax (Amendment of Schedules) Regulations, 2012‎
• SI 98 of 2011 – Business Tax (Business Tax Return Form) (No. 2) Regulations, 2011‎
• SI 36 of 2011 – Business Tax Act – Business Tax (Business Tax Return Form) Regulations, ‎‎2011‎
• SI 20 of 2011 – Business Tax Act – Business Tax (Amendment of Seventh Schedule) ‎Regulations, 2011‎
• SI 8 of 2011 – Business Tax Act – Business Tax (Amendment of Second Schedule) ‎Regulations, 2011‎‎
• SI 7 of 2011 – Business Tax Act – Business Tax (Amendment of First Schedule) ‎Regulations, 2011‎‎
• SI 92 of 2010 – Business Tax Act – Business Tax (Amendment of Schedules) (No. 4) ‎Regulations, 2010‎
• SI 63 of 2010 – Business Tax Act 2009 – Business Tax (Amendment of Schedule) ‎Regulations
• SI 27 of 2010 – Business Tax Act 2009 – Business Tax (Amendment Schedules) ‎Regulations‎
• SI 6 of 2010 – Business Tax Act 2009 ACT – Business Tax (Amendment of Schedules) ‎Regulations‎

Corporate Social Responsibility Act

An Act to provide for the imposition of a corporate social responsibility tax and for matters ‎connected therewith or incidental thereto.‎

• ‎Corporate Social Responsibility Tax (Repeal) Act, 2021 (Act 12 of 2021)‎
• ‎Corporate Social Responsibility Tax (Amendment) Act, 2019 (Act 14 of 2019)‎
• ‎Corporate Social Responsibility Tax Act, 2013‎‎‎

Customs Management Act

An Act to provide customs procedures and to empower customs officers to discharge their ‎mandate in line with the recommended international best practice and to provide for ‎matters connected therewith and incidental thereto.‎‎

• ‎Customs Management Act 2011‎‎
• ‎Customs Management (Amendment) Act, 2017 (Act 26 of 2017)‎‎‎‎

Statutory Instruments

• SI 92 2024 – Customs Management (Prohibited and Restricted Goods) (Amendment) (No.2) Regulations 2024
• SI 87 Customs Management (Prohibited and Restricted Goods) Regulations 2023‎‎‎
• SI 44 of 2023, Customs Management ( Amendment) Regulations, 2023‎‎‎
• ‎SI 153 of 2020 – Customs Management (Tariff and Classification of Goods) ‎‎(Amendment) (No. 4) Regulations, 2020‎‎‎
• SI 152 of 2020 – Customs Management (Prohibited and Restricted Goods) ‎‎(Amendment) (No. 2) Regulations, 2020‎‎‎
• SI 98 of 2020 – Customs Management (Prohibited and Restricted Goods) (Amendment) ‎Regulations, 2020‎
• SI 79 of 2021 – Business Tax Act, 2020‎
• SI 88 of 2020 – Customs Management (Tariff and Classification of Goods) (Amendment) ‎‎(No.3) Regulations, 2020‎
• SI 7 of 2020 – Customs Management (Tariff and Classification of Goods) (Amendment) ‎Regulations, 2020‎‎‎
• SI 5 of 2020 – Customs Management (Importation of Goods through Post and Courier) ‎Regulations, 2020‎
• SI 82 of 2019 – Customs Management (Importation of Goods through Post and Courier) ‎Regulations, 2019‎
• SI 41 of 2019 – Customs Management (Prohibited and Restricted Goods) Regulations, ‎‎2019‎‎
• SI 40 of 2019 – Customs Management (Tariff and Classification of Goods) (Amendment) ‎Regulations, 2019‎‎‎
• SI 83 of 2018 – Customs Management (Tariff and Classification of Goods) (Amendment) ‎‎(No. 4) Regulations, 2018‎
• SI 60 of 2018 – Customs Management (Tariff and Classification of Goods) (Amendment) ‎‎(No. 3) Regulations, 2018‎
• SI 52 of 2018 – Customs Management (Passenger Allowance) Regulations, 2018‎
• SI 41 of 2018 – Customs Management (Tariff and Classification of Goods) (Amendment) ‎‎(No. 2) Regulations, 2018‎
• SI 35 of 2018 – Customs Management (Tariff and Classification of Goods) (Amendment) ‎Regulations, 2018‎
• SI 68 of 2017 – Customs Management (Tariff and Classification of Goods) (Amendment) ‎‎(No. 2) Regulations, 2017‎
• SI 67 of 2017 – Customs Management (Southern African Development Community Free ‎Trade Area) (Amendment) Regulations, 2017‎
• SI 66 of 2017 – Customs Management (Interim Economic Partnership Agreement) ‎‎(Amendment) Regulations, 2017‎‎
• SI 35 of 2017 – Customs Management (Tariff and Classification of Goods) (Amendment) ‎Regulations, 2017‎
• SI 81 of 2016 – Customs Management (Interim Economic Partnership Agreement) ‎Regulations, 2016‎‎
• SI 54 of 2016 – Customs Management (Tariff and Classification of Goods) (Amendment) ‎‎(No. 2) Regulations, 2016‎
• SI 18 of 2016 – Customs Management (Tariff and Classification of Goods) (Amendment) ‎Regulations, 2016‎
• SI 32 of 2015 – Customs Management (Tariff and Classification of Goods) (Amendment) ‎‎(No. 2) Regulations, 2015‎‎‎
• SI 23 of 2015 – Customs Management (Southern African Development Community Free ‎Trade Area) Regulations, 2015‎
• SI 3 of 2015 – Customs Management (Tariff and Classification of Goods) (Amendment) ‎Regulations, 2015‎
• SI 120 of 2014 – Customs Management (Tariff and Classification of Goods) ‎‎(Amendment) Regulations, 2014‎‎
• SI 119 of 2014 – Customs Management (Prohibited and Restricted Goods) ‎‎(Amendment) (No.2) Regulations, 2014‎
• SI 118 of 2014 – Customs Management (Promotion of Agriculture and fisheries) ‎Exemption and Rebate Regulations, 2014‎
• SI 73 of 2014 – Customs Management (Amendment of Trades Tax Regulations, 1997) ‎Regulations, 2014‎
• SI 67 of 2014 – Customs Management (Export Permit) Regulations, 2014‎
• SI 43 of 2014 – Customs Management (Prohibited and Restricted Goods) regulations ‎‎2014‎
• SI 42 of 2014 – Customs Management Regulations 2014‎
• SI 8 of 2014 – Customs Management (Origin of Goods) Regulations, 2013‎‎
• SI 69 of 2013 – Customs Management (Tariff and Classification of Goods) ‎‎(Amendment) (No. 2) Regulations, 2013‎‎‎
• SI 25 of 2013 – Customs Management (Levy on Importation of Motor Vehicles for Taxi ‎Operators’ Business) Regulations, 2013‎
• SI 61 of 2012 – Customs Management (Compounding of Offence) Regulations, 2012‎
• SI 56 of 2012 – Customs Management (Condition for relief on re-importation and same ‎state return) Regulations, 2012‎‎‎
• SI 55 of 2012 – Customs Management (Entry of goods for export) Regulations, 2012‎
• SI 51 of 2012 – Customs Management Act

Environment Protection Regulations

Statutory Instruments

• SI 52 2023 – Environment Protection (Tourism Environmental Sustainability Levy‎

Excise Tax Act

An Act to provide for the imposition and collection of excise tax and to provide for related matters.‎

• ‎Excise Tax Act, 2009‎
• ‎Excise Tax (Amendment) Act, 2017 – Act 25 of 2017‎‎
• ‎Excise Tax Act 2022- Act 27 of 2022

Statutory Instruments

• ‎SI 55 2023 – Excise Tax (Imposition of Sugar Tax on Drinks) Regulations 2023
• ‎SI 104 of 2020 – Excise Tax (Fuel Exemptions and Concessions) (Amendment) ‎Regulations, 2020‎
• SI 75 of 2019 – Revenue Administration (Common Reporting Standard) (Amendment) ‎Regulations, 2019‎
• SI 80 of 2020 – Excise Tax (Amendment of Schedule 1) (No. 2) Regulations, 2020‎‎‎‎‎
• SI 6 of 2020 – Excise Tax (Amendment of Schedule 1) Regulations, 2020‎
• SI 14 of 2019 – Excise Tax (Imposition of Sugar Tax on Drinks) Regulations, 2019‎‎‎‎‎
• SI 90 of 2018 – Excise Tax (Fuel Exemptions and Concessions) Regulations, 2018‎
• SI 84 of 2018 – Excise Tax (Amendment of Schedule 1) (No. 3) Regulations, 2018‎‎
• SI 81 of 2018 – Excise Tax (Amendment of Schedule 1) (No. 3) Regulations, 2018‎
• SI 59 of 2018 – Excise Tax (Amendment of Schedule 1) (Glass Bottle Levy) (No. 2) ‎Regulations, 2018‎
• SI 53 of 2018 – Excise Tax (Amendment of Schedule 1 and 2) (Amendment) Regulations, ‎‎2018‎
• SI 34 of 2018 – Excise Tax (Amendment of Schedule 1) Regulations, 2018‎‎‎‎‎
• SI 27 of 2018 – Excise Tax (Fuel Exemptions/Concessions) Regulations, 2018‎
• SI 69 of 2017 – Excise Tax (Amendment of Schedule 1) (No. 3) Regulations, 2017‎
• SI 44 of 2017 – Excise Tax (Amendment of Schedule 1) (No. 2) Regulations, 2017‎
• SI 34 of 2017 – Excise Tax (Amendment of Schedule 1) Regulations, 2017‎
• SI 24 of 2017 – Excise Tax (Amendment of Schedule 1) Regulations, 2017‎‎‎‎
• SI 19 of 2016 – Excise Tax (Amendment of Schedule 1) Regulations, 2016‎
• SI 2 of 2015 – Excise tax (Amendment of schedule 1) Regulations, 2015‎
• SI 116 of 2014 – Excise Tax (Amendment of Schedule 1) Regulations, 2014‎
• SI 5 of 2014 – Excise Tax (Amendment of Schedules 1 and 2) (Amendment) Regulations, ‎‎2014‎
• SI 68 of 2013 – Excise Tax (Amendment of schedule 1) (Amendment) Regulations, 2013‎
• SI 30 of 2013 – Excise Tax (Amendment of Schedule 1 and 2) (Amendment) Regulations, ‎‎2013‎
• SI 9 of 2011 – Excise Tax Act – Excise Tax (Amendment of Schedule 2) Regulations, 2011‎
• SI 30 of 2010 – Excise Tax Act 2009 – Excise Tax (Motor Vehicle for Members of the ‎National Assembly) Regulations‎‎‎‎‎
• SI 26 of 2010 – Excise Tax Act 2009 – Excise Tax (Fuel) Regulations‎‎‎‎

Immovable Property Act

An Act to provide for the imposition and collection of tax on immovable property owned by ‎non-Seychellois and for matters incidental thereto.‎

• ‎‎Immovable Property Tax (Amendment) Act, 2022 (Act 14 of 2022)‎‎‎‎‎
• Immovable Property Tax (Interim Measures) Act, 2020 (Act 29 of 2020)‎‎‎
• ‎Immovable Property Tax Act, 2019‎‎‎‎

Statutory Instruments

• ‎‎SI 84 of 2020 – Immovable Property Tax (Amendment of Schedule 1) Regulations, ‎‎2020‎‎
• ‎SI 128 of 2020 – Immovable Property Tax (Amendment of Schedule 1) (No. 2) ‎Regulations, 2020‎‎
• ‎SI 136 of 2020 – Immovable Property Tax (Registration of Taxpayers) (Temporary ‎Measures) Regulations, 2020‎

Official Gazette

• ‎Gazette No 50 – 16 August 2022 – Valuation of Immovable Property‎
• ‎Gazette No 47 – 29 July 2022 – Registration of Immovable Property
• ‎Gazette No 59 – 30 July 2021 – Valuation‎
• ‎Gazette No 48 – 28 June 2021- Registration Immovable Property Tax‎‎

Income and Non-Monetary Benefits Tax Act

An Act to provide for taxation of income and non-monetary benefits end for connected ‎matters.‎‎

• Income and Non-Monetary Benefits Tax (Amendment) Act 2022‎‎‎‎‎‎
• ‎‎‎Income and Non-Monetary Benefits Tax (Amendment) Act, 2017 (Act 27 of 2017)‎‎‎‎‎‎
• ‎Income and Non-Monetary Benefits Tax Act, 2010‎‎‎‎

Statutory Instruments

• ‎‎‎SI 5 of 2022 – Income and Non-Monetary Benefits Tax (Amendment of Second ‎Schedule) Regulations, 2022‎
• ‎SI 76 of 2021 – Income and Non-Monetary Benefits Tax (Amendment of Second ‎Schedule) Regulations, 2021‎
• ‎SI 70 of 2019 – Income and Non-Monetary Benefits Tax (Amendment of Second ‎Schedule) (No. 2) Regulations, 2019‎
• ‎SI 46 of 2019 – Income and non-monetary benefits Tax (Amendment of Second ‎schedule) Regulations, 2019‎
• SI 28 of 2019 – Income and non-monetary benefits Tax (Amendment of First schedule) ‎Regulations, 2019‎
• SI 24 of 2019 – Income and non-monetary benefits Tax (Amendment of First schedule) ‎Regulations, 2019‎‎
• ‎SI 80 of 2018 – Income and Non-Monetary Benefits Tax (Exempt Emoluments) ‎‎(Amendment) Regulations, 2018‎
• ‎SI 70 of 2019 – Income and Non-Monetary Benefits Tax (Amendment of Second ‎Schedule) (No. 2) Regulations, 2019‎
• ‎SI 79 of 2018 – Income and Non-Monetary Benefits Tax (Amendment of First Schedule) ‎Regulations, 2018‎
• ‎SI 78 of 2018 – Income and Non-Monetary Benefits Tax (Payroll and Employees Status ‎Report) Regulations, 2018‎
• ‎SI 50 of 2018 – Income and Non-Monetary Benefits Tax (Amendment of Second ‎Schedule) Regulations, 2018‎
• ‎SI 46 of 2018 – Income and Non-Monetary Benefits Tax (Amendment of Schedules) ‎Regulations, 2018‎
• ‎SI 31 of 2018 – Income and Non-Monetary Benefits Tax (Payroll withholding statement) ‎‎(Amendment) Regulations, 2018‎
• ‎SI 30 of 2018 – Income and Non-Monetary Benefits Tax (Amendment of Fourth ‎Schedule) Regulations, 2018‎‎
• ‎SI 25 of 2018 – Income and Non-Monetary Benefits Tax (Amendment) Act 2017 ‎‎(Commencement) Notice, 2018‎‎
• ‎SI 6 of 2018 – Income and Non-Monetary Benefits Tax (Payroll Withholding Statement) ‎Regulations, 2018‎
• ‎SI 5 of 2018 – Income and Non-Monetary Benefits Tax (Exempt Emoluments) ‎Regulations, 2018‎‎
• ‎SI 64 of 2017 – Income and Non-Monetary Benefits Tax (Exemption) Order, 2017‎
• ‎SI 19 of 2017 – Income and Non-Monetary Benefits Tax Act (Exemption) Order, 2017‎‎
• ‎SI 82 of 2016 – Income and Non-Monetary Benefits Tax Act (Exemption) Order, 2016‎‎
• ‎SI 41 of 2016 – Income and Non-Monetary Benefits Tax Act – Income and Non-‎Monetary Benefits Tax (Amendment of First Schedule) Regulations, 2016‎
• ‎SI 21 of 2016 – Income and Non-Monetary Benefits Tax Act – Income and Non-‎Monetary Benefits Tax (Amendment of First Schedule) Regulations, 2016‎
• ‎SI 67 of 2013 – Income and Non-Monetary Benefits Tax (Amendment of Schedules) ‎Regulations, 2013‎
• SI 42 of 2012 – Income and Non-Monetary Benefits Tax Act – Income and Non-‎Monetary Benefits (Amendment of Schedules) Regulations, 2012‎‎
• ‎Correction to Income and Non-Monetary Benefits Tax (Payroll Withholding Statement) ‎Regulations 2010 in SI 94 of 2010‎
• ‎SI 44 of 2011 – Income and Non-Monetary Benefits (Amendment of Schedules) ‎Regulations, 2011‎
• ‎SI 35 of 2011 – Income and Non-Monetary Benefits Tax Act – Income and Non-‎Monetary Benefits (Amendment of Second Schedule) (No. 2) Regulations, 2011‎
• ‎SI 21 of 2011 – Income and Non-Monetary Benefits Tax Act – Income and Non-‎Monetary Benefits (Amendment of Schedules) Regulations, 2011‎‎
• ‎SI 11 of 2011 – Income and Non-Monetary Benefits Tax Act – Income and Non-‎Monetary Benefits (Amendment of Second Schedule) Regulations, 2011‎‎‎
• ‎SI 95 of 2010 – Income and Non-Monetary Benefits Tax Act – Income and Non-‎Monetary Benefits (Amendment of First Schedule) (No. 2) Regulations, 2010‎

International Tax

Officicial Gazette

• ‎‎Bill 20 2024 – Prevention of Terrorism (Amendment) Bill 2024
• ‎‎Bill 19 2024 – Limited Partnerships (Amendment) Bill 2024‎‎‎‎‎
• ‎‎Bill 18 2024 – International Business Companies (Amendment) Bill 2024‎‎‎‎‎

Tourism Marketing Tax Act

An Act to provide for the imposition of a tourism marketing tax and for matters connected ‎therewith or incidental thereto.‎

• ‎‎‎‎Tourism Marketing Tax (Amendment) Act, 2019 (Act 15 of 2019)‎
• ‎‎Tourism Marketing Tax Act, 2013‎

Statutory Instruments

• ‎‎‎SI 10 of 2017 – Tourism Marketing Tax (Amendment of Schedule) Regulations, 2017‎

Value Added Tax Act

An Act to provide for the imposition and collection of Value Added Tax on goods and ‎services supplied in Seychelles or imported into Seychelles.‎‎

• ‎‎‎‎‎Value Added Tax (Amendment) Act, 2012 (Act 13 of 2012)‎‎
• ‎‎‎Value Added Tax (Amendment) Act, 2012 (Act 3 of 2012)‎‎
• ‎‎‎Value Added Tax (VAT) Act 2010, Act 35 of 2010‎‎

Statutory Instruments

• ‎‎‎SI 31 2023 – Value Added Tax (Amendment of the First Schedule) Regulations 2023
• ‎‎‎SI 83 of 2019 – Value Added Tax (Amendment of First Schedule) Regulations, 2019‎‎
• ‎SI 50 of 2019 – Value Added Tax (Amendment of Second Schedule) Regulations, 2019‎‎
• SI 91 of 2018 – Value Added Tax (Refunds for persons engaged in farming, fishing and ‎supporting activities) Regulations, 2018‎‎
• ‎SI 86 of 2018 – Value Added Tax (Amendment of First Schedule) (No. 4) Regulations, ‎‎2018‎
• ‎SI 85 of 2018 – Value Added Tax (Amendment of First Schedule) (No. 3) Regulations, ‎‎2018‎
• SI 72 of 2018 – Value Added Tax (Amendment of Schedules) Regulations, 2018‎‎
• SI 70 of 2018 – Value Added Tax (Amendment of First Schedule) (No. 2) Regulations, ‎‎2018‎‎‎
• ‎SI 51 of 2018 – Value Added Tax (Amendment of Schedules) (Amendment) Regulations, ‎‎2018‎
• SI 33 of 2018 – Value Added Tax (Amendment of First Schedule) Regulations, 2018‎
• ‎SI 61 of 2017 – Value Added Tax (Amendment of Second Schedule) Regulations, 2017‎
• ‎SI 50 of 2017 – Value Added Tax (Amendment of First Schedule) (No. 2) Regulations, ‎‎2017‎
• ‎SI 21 of 2017 – Value Added Tax (Amendment of First Schedule) Regulations, 2017‎
• ‎SI 79 of 2016 – Value Added Tax (Tax Return Form) Regulations, 2016‎‎
• ‎SI 70 of 2016 – Value Added Tax (Amendment of First Schedule) Regulations, 2016‎‎
• ‎SI 42 of 2016 – Value Added Tax (Amendment of First Schedule) Regulations, 2016‎‎‎
• ‎SI 13 of 2015 – Value Added Tax (Amendment of Schedules) Regulations, 2015‎
• SI 117 of 2014 – Value Added Tax (Deferred Payment) Regulations, 2014‎‎
• ‎SI 108 of 2014 – Value Added Tax (Amendment of Fourth Schedule) Regulations, 2014‎
• ‎SI 61 of 2014 – Value Added Tax (Refunds) (Amendment) Regulations, 2014‎‎
• ‎SI 4 of 2014 – Value Added Tax (Amendment of Schedules) Regulations, 2014‎‎‎
• ‎SI 1 of 2014 – Value Added Tax (Refunds for Visitors) Regulations, 2014‎
• ‎SI 34 of 2013 – Value Added Tax (Refunds) Regulations, 2013‎
• ‎SI 33 of 2013 – Value Added Tax (Deferred payment) Regulations, 2013‎
• ‎SI 5 of 2013 – Value Added Tax (Value Added Tax Return Form) Regulations, 2013‎
• SI 65 of 2012 – Value Added Tax (Amendment of Schedules) Regulations, 2012‎
• ‎SI 62 of 2012 – Value Added Tax Act, 2010 (Commencement) Notice, 2012‎‎
• ‎SI 49 of 2011 – Value Added Tax (Amendment of fourth and fifth Schedules) ‎Regulations 2011‎

Other Revenue Laws

Access to Information Act‎

• ‎‎‎‎‎Access to Information Act 2018‎‎‎

Anti-Money Laundering and Countering the Financing of Terrorism Act

• ‎‎‎Anti-Money Laundering and Countering the Financing of Terrorism Act, 2020‎‎‎
• ‎‎‎SI 108 2020 – Anti-Money Laundering and Countering Financing of Terrorism Act ‎‎(Act 5 of 2020)‎
• ‎‎‎SI 139 2020 – Anti-Money Laundering Countering the Financing Regulations
• ‎‎‎S I 145 of 2020 – Anti-Money Laundering and Countering the Financing of Terrorism ‎Act, 2020 (Act 5 of 2020)‎
• ‎‎‎SI 156 2020 – Anti-Money Laundering Countering the Financing of Terrorism ‎‎(Second Amendment) 2020‎

Electronic Transaction Act ‎

• ‎‎‎SI 21 of 2018 – Electronic Transactions (Amendment) Regulations, 2018‎‎‎‎
• SI 22 of 2018 – Electronic Transactions (Affixing Digital Signature) Regulations, 2018‎‎

Licenses Act

• ‎‎‎‎‎Licenses Act 2010 (Act 23 of 2010)‎
• SI 39 of 1999 – Licenses Building and Maintenance Contractors Regulations
• ‎‎‎‎‎SI 74 of 2014 – Licenses Trades Amendment-Regulations 2014‎‎‎‎

Seychelles Business Number Act

• ‎‎‎‎‎Seychelles Business Number Act 2009 (Act 24 of 2009)‎‎

Seychelles Pension Fund Act

• ‎‎‎‎‎S I 109 of 2021 – Seychelles Pension Fund (Benefits) (Amendment) (No.2)‎‎‎
• SI88 of 2010 – Seychelles Pension Fund Act – 2005‎

Seychelles Petroleum Act‎

• ‎‎‎‎‎Seychelles Petroleum Act (Taxation Amendment) 2013‎‎‎‎
• Seychelles Petroleum (Taxation) Act 2008‎‎

Seychelles Investment Act‎‎‎

• ‎‎‎‎‎Seychelles Investment Amendment Act 2016 (Act 22 of 2016)‎
• Seychelles Investment Act 2010‎

Social Security Act‎

• ‎‎‎‎‎SI 99 of 2010 – Social Security (Benefits) (Amendment) Regulations 2010‎‎‎‎‎
• S I 43 OF 2008 – Social Security (Contribution) (Amendment) Regulations, 2007‎‎‎