The Seychelles Revenue Commission (SRC) is encouraging all taxpayers aiming to apply for any tenders throughout the year 2025 to submit their tax clearance application at the earliest to the Commission’s enforcement unit.
As it takes between 5 to 7 days for a tax clearance application to be processed once submitted, taxpayers are advised to complete this formality at the start of every year to avoid any delays when the tender commences.
The tax clearance certificate when issued confirms that the taxpayer is compliant to the laws and regulations of the SRC and has timely met all obligations required.
To request for the tax clearance certificate, taxpayers must download and complete the certificate application form located on www.src.gov.sc and pay a non-refundable processing fee of SCR 100 either through bank transfer or at any SRC offices on Mahe, Praslin and La Digue.
The completed application form and proof of payment with supporting documents must be shared via email to taxclearance@src.gov.sc or in person through the Commission’s enforcement unit located on the 3rd floor of Maison Colet building in Victoria.
Taxpayers are being advised not to wait until the annual lodgment of return for the year 2024 is completed to send their request since the certificate is valid for 1 year (12 months). The request can be made prior to the lodgment period. For example, a tax clearance certificate issued on the 1 January 2025 will not be valid on 1 January, 2026.
As the tax clearance certificate is a mandatory requirement when applying for a tender, especially government tenders, all tax clearance application must be submitted to the SRC by the taxpayer prior to applying a tender.
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.
To qualify for a tax clearance certificate, the taxpayer must not have any outstanding debts or returns with SRC, must have not been blacklisted for transacting with dishonored cheque to SRC, and must have reached a settlement plan in addition to adhering to the terms of the plan in agreement with SRC for any outstanding debts or returns.
Tax clearance certificate holders must also not default or fail to comply with the requirements of the certificate throughout its validity period as SRC reserves the right to annul the certificate if the taxpayer fails to adhere to its conditions.