SRC CALLS ON TAXPAYERS TO APPLY FOR TAX CLEARANCE EARLY

The Seychelles Revenue Commission (SRC) is advising all taxpayers applying for the tax clearance certificate to submit their application at the earliest to the Commission’s enforcement unit before the 2026 tender process commence.

The tax clearance certificate issued by SRC is an official document, which confirms that a taxpayer has timely met all tax of their tax obligations to the SRC, and is compliant with the laws and regulations in place.

The tax clearance certificate, mandatory for government tenders, is valid until 31st December of the applicable year and can be revoked at any time should the taxpayer default or fails to adhere to its terms and conditions after issuance.

As the SRC has started to enter its lodgment and tax payment period for the applicable year 2025, taxpayers are being advised not to wait until the annual lodgment of return is completed but to send their application at the earliest. Taxpayers having several businesses under the same tax identification number (TIN) can use the same tax clearance certificate issued to apply for multiple tenders throughout the validity of the certificate.

The tax clearance application is processed approximately within 5 to 10 business days, subject to the taxpayer’s compliance status. The SRC is therefore calling on taxpayers to ensure that all their tax returns and payments are up to date prior to applying for the clearance.

The SRC is also appealing to those who have any arrears or is on a settlement payment plan but wishes to obtain the tax clearance to come forward voluntarily to engage into discussions and further arrangements.

Taxpayers must submit the completed certificate application form downloadable via www.src.gov.sc through the email taxclearance@src.gov.sc together with the payment of the non-refundable processing fee amounting to SCR100.

The application can also be submitted at any SRC offices as follows:
• Mahe: Maison Colet in Victoria, ‘Leve Debrouye’ in Providence and Maison Royale in Anse Royale.
• Praslin: Pension Fund Complex in Grand Anse and JW Enterprise building on Eve Island.
• La Digue: Pension Fund building, La Passe.

For additional guidance, taxpayers are advised to email advisory.center@src.gov.sc or contact 429 3737 to be assisted by a Provision of Advice Officer.