Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.
141 matching statutes
Seychelles
20
1 provisions
This bill updates section 61(5) of the Business Tax Act to replace references to the Seychelles Civil Aviation Authority/Civil Aviation Authority with the Seychelles Airports Authority.
Seychelles
27
2 provisions
This Act sets rules for excise tax on goods made in or imported into Seychelles, including registration, warehouse and duty-free shop controls, and compliance duties.
Seychelles
12
1 provisions
This Act repeals the Corporate Social Responsibility Tax Act, 2013, and gives its short title.
Seychelles
17
1 provisions
This Act updates business tax rules, including software definitions, employer valuation of non-monetary benefits, transfer pricing adjustments, and software amortisation rates, and it starts on 1 January 2025.
Seychelles
31
3 provisions
This Bill would impose excise tax on excisable goods, require manufacturer registration, and regulate duty-free shops and excise bonded warehouses.
Seychelles
7
2 provisions
This Bill would create a new excise tax law for excisable goods imported into or manufactured in Seychelles, with registration, returns, controls, and offence provisions.
Seychelles
22
1 provisions
This bill amends the VAT Act, including VAT registration rules, registration cancellation and deferral powers, and a new requirement for taxable persons to complete a VAT input tax credit form when the amount is at least SCR50,000 per transaction.
Seychelles
36
1 provisions
This Bill changes how non-monetary employment benefits are taxed, setting a 15% tax rate and updating several exemptions and valuation rules.
Seychelles
23
1 provisions
This bill amends revenue administration rules on tax payments, objections, records, tax clearance certificates, tax agent misconduct, currency translation, and tax evasion penalties.
Seychelles
16
1 provisions
This Act amends the Value Added Tax Act and changes VAT registration, cancellation, and input tax credit procedures.
Seychelles
12
1 provisions
This bill amends the Immovable Property Tax Act so the Registrar General can register certain non-Seychellois taxpayers, and it changes how foreign-currency valuations are converted for tax.
Seychelles
32
1 provisions
This Act amends the Income and Non-Monetary Benefits Tax Act, including tax treatment of arrears, non-monetary benefits, and several exemptions in the schedules.