REVENUE ADMINISTRATION ACT, 2009

Arrangement of Sections

PART I

PRELIMINARY PROVISIONS

1.Short title.

2.Interpretation.

PART II

RETURNS

3.Furnishing of returns.

4.Tax agent’s certification

5.Extension of time to furnish return.

6.Return duly made.

PART III

ASSESSMENTS

7.Self-assessments.

8.Assessment.

9.Default assessments.

10.Advance assessments.

11.Amendment of assessments.

12.Validity of a revenue commission.

13.Evidence.

14.Rectification of mistakes.

PART IV

OBJECTIONS AND APPEALS

15.Objections.

16.Appeal to revenue tribunal.

17.Appeal to supreme court.

18.Appeal to court of appeal.

19.General provisions relating to objections and appeals.

PART V

COLLECTION AND RECOVERY OF REVENUE

Division I - General provisions for collection and recovery of revenue

20.Revenue as debt due to the government.

21.Recovery of unpaid revenue.

22.Extension of time to pay revenue.

23.Trustees to notify revenue commissioner on appointment.

24.Revenue commissioner may collect revenue from person owing money to taxpayer.

25.Security.

26.Taxpayer leaving Seychelles.

27.Unpaid revenue a charge over property.

28.Collection of revenue by distress and sale.

29.Refunds.

30.No double collection of revenue.

31.Ceiling on withholding obligations.

PART VI

RECORD-KEEPING AND INFORMATION COLLECTION

32.Accounts and Records.

33.Power to enter and search.

34.Revenue commissioner may require information or evidence.

PART VII

TAXPAYER IDENTIFICATION NUMBERS

35.Issue of Taxpayer Identification Numbers.

36.Cancellation of Taxpayer Identification Number.

PART VIII

REPRESENTATIVES

38.Liabilities and obligations of representatives.

39.Public officer.

40.Liability of revenue payable by a company in financial difficulties.

PART IX

INTEREST, ADDITIONAL TAX, AND OFFENCES

Division I - Interest

41.Interest on unpaid revenue.

Division II - Additional Tax

42.Additional tax for failure to furnish return.

43.Additional tax for failure to issue tax invoices.

44.Additional tax for failure to pay revenue by due date.

44AFalse or misleading statement.

45.General provisions relating to additional tax.

Division III - Offences

46.Offence failure to furnish return.

47.Offence of failure to comply with obligations under this Act.

48.Offence of failure to maintain records.

49.Offence for improper use of Taxpayer Identification Number.

50.Offence of making false or misleading statement.

51.Offence of obstructing revenue officer.

52.Offence of aiding or abetting commission of an offence.

53.Offences by companies.

54.Court order to comply with revenue law.

PART X

REVENUE PROCEEDINGS

55.General provisions relating to revenue proceedings.

56.No objection to informality.

57.Conviction not to be quashed.

PART XI

RULINGS

Division I - Public rulings

58.Binding public rulings.

59.Making a public ruling.

60.Withdrawal of a public ruling.

61.Liability in reliance of a public ruling.

Division II - Private rulings

62.Binding private rulings.

63.Refusing an application for a private ruling.

64.Making a private ruling.

65.Withdrawal of a private ruling.

66.Liability in reliance of a private ruling.

67.Publishing of binding private rulings.

Division III - General guidance

68.Provision of general guidance.

69.Providing general guidance.

PART XII

REVENUE TRIBUNAL

70.Establishment of revenue tribunal.

71.Appointment of members of the revenue tribunal.

72.Application for review of reviewable decision.

73.Revenue commissioner or tax and customs agents board required to lodge documents with tribunal.

74.Alternative dispute resolution procedure.

75.Proceedings of the revenue tribunal.

76.Discontinuance, dismissal or reinstatement of application to the revenue tribunal.

77.Decision of revenue tribunal.

78.Appeal from decision of the revenue tribunal.

79.Offences relating to the revenue tribunal.

PART XIII

TAX AND CUSTOMS AGENTS BOARD

80.Establishment of the tax and customs agents board.

81.Appointment of members of the tax and customs agents board.

82.Proceedings of tax and customs agents board.

83.Registration of tax agents.

84.Registration of custom agents.

85.General provisions relating to registration as a tax or customs agent.

86.Code of conduct and sanctions.

87.Sanctioning of a tax agent or customs agent.

88.Cancellation of registration.

89.Unregistered persons not to charge fees or advertise as tax or customs agent.

90.Negligence of tax or customs agent.

91.Offences relating to tax or customs agents.

PART XIV

FORMS AND NOTICES

92.Approved form.

93.Forms and notices; authentication of documents; compliance with revenue law.

94.Manner of lodging documents.

95.Free postage.

96.Service of documents.

97.Due date for documents and revenue payments.

PART XV

TAX INVOICES

98.Tax invoice.

PART XVI

FINAL PROVISIONS

98A.Power to enter into tax agreement or treaty relating to tax compliance.

99.Regulations.

100.Transitional and savings.

FIRST SCHEDULE

SECOND SCHEDULE

27 of 2009,

6 of 2011,

16 of 2011,

3 of 2015,

4 of 2015.

AN ACT to revise and harmonise the rules relating to the administration of the tax laws of Seychelles and to ensure the efficient collection of taxes.

[Date of Commencement: 1st January 2010]

PART I

PRELIMINARY PROVISIONS

1. Short title.

This Act may be cited as the Revenue Administration Act, 2009.

2. Interpretation.

(1) In this Act, unless the context requires otherwise—

“Alternative dispute resolution procedure” means a procedure for the resolution of an application for a review of a reviewable decision including conferencing or mediation, but does not include a hearing under section 75 or court procedures;

“Assessment” means an assessment of revenue made under a revenue law, including a self-assessment, an amended assessment, or an advance assessment;

“Business tax” means business tax imposed under the Business Tax Act, 2009;

“Business Tax Act” means the Business Tax Act, 2009;

“Commencement date” means the date specified in section 1;

“Commission” means the Seychelles Revenue Commission established under the Seychelles Revenue Commission Act, 2009;

“Customs Agent” means a person registered as a Customs Agent under section 84;

“Customs legislation” means the Trades Tax Act and any successor legislation dealing with customs;

“Deputy Commissioner” means the Deputy Commissioner appointed under section 4 of the Seychelles Revenue Commission Act, 2009;

“Entity” has the same meaning as in the Business Tax Act;

“*GST” means the goods and services tax imposed under the Goods and Services Tax Act, (Act 10 of 2001);

“Installment of tax” means an installment of tax under Division III of Part V of the Business Tax Act;

“Large business” has the same meaning as in the First Schedule;

“Medium business” has the same meaning as in the First Schedule;

“Minister” means the Minister responsible for finance;

“Objection decision” has the same meaning as in section 15(4);

“Person” means an individual, entity, partnership, trust, estate, government, political subdivision of a government, or public international organisation;

“Prescribed” means prescribed by regulations made under this Act;

“Price” means—

(a)the amount of money without any discount for the amount of GST* (if any) payable on the supply; and

(b)if no amount of money is specified or payable, the GST*-inclusive market value of that supply;

“Purchaser created tax invoice” means a document that complies with the requirement of section 98(3);

“Public officer” has the same meaning as in section 39;

“Representative” has the same meaning as in section 38(1);

“Return” means—

(a)a return required to be furnished under a revenue law; or

(b)a statement required to be furnished under the Business Tax Act, 2009 in respect of withholding tax;

“Revenue” means any tax, withholding tax, duty, contribution, fee, levy, charge, additional tax, interest, and other monies liable or payable under a revenue law;

“Revenue Commissioner” means the Revenue Commissioner appointed under section 4 of the Seychelles Revenue Commission Act, 2009;

“Revenue decision” means—

(a)an assessment; or

(b)in relation to this Act, the Business Tax Act, Exercise Tax Act or the Goods and Services Tax Act*, a decision on any matter left to the discretion, judgement, direction, opinion, approval, consent, satisfaction, or determination of the Revenue Commissioner, other than made in relation to the making of an assessment;

“Revenue law” means—

(a)this Act;

(b)an Act listed in the Schedule to the Seychelles Revenue Commission Act, 2009;

(c)any other Act under which a tax, duty, fee, levy, or charge is imposed if responsibility for the general administration of the tax, duty, fee, levy, or charge is on the Revenue Commissioner; and

(d)any regulations or other subsidiary legislation made under an Act referred to in paragraphs (a) to (c);

“Revenue officer” means the Revenue Commissioner, Deputy Commissioner, and any officer of the Commission appointed under the Seychelles Revenue Commission Act to perform duties under a revenue law;

“Revenue period, means—

(a)in the case of the business tax—

(i)for the purposes of withholding tax, the period to which the withholding relates; or

(ii)for the purposes of installments of tax, the period to which the payment of provisional tax relates; or

(iii)for any other purposes, the tax year;

(b)in the case of GST*, the calendar month; or

(c)in any other case, the period for which the revenue is reported;

“Revenue proceeding” means a proceeding under this Act;

“Revenue Tribunal” means the Revenue Tribunal established under section 70;

“Reviewable decision” means—

(a)an objection decision;

(b)a decision relating to the amount or rate of trades tax on any goods or as to the liability of goods to trades tax;

(c)a decision relating to the registration or cancellation of the registration of a Tax or Customs Agent, or the imposing of a sanction under section 87; or

(d)a decision made under the Customs legislation;

[Am by s 2(a)(i) of Act 6 of 2011 w.e.f. 11 July 2011.]

“Self-assessment” means an assessment treated as having been made under section 7(a);

[Am by s 2(a)(ii) of Act 6 of 2011 w.e.f. 11 July 2011.]

“Self-assessment return” means a return declared in the Second Schedule to be a self-assessment return;

“Self-assessment taxpayer” means a person required to furnish a self-assessment return;

“Seychelles Business Number” means the Seychelles Business Number as defined in the Seychelles Business Number Act, 2009;

“Seychelles Revenue Commission’s web site” means the official web site of the Seychelles Revenue Commission at www.src.gov.sc;

“Seychelles Revenue Commission Act” means the Seychelles Revenue Commission Act, 2009;

“Small business” has the same meaning as in the First Schedule;

“Tax Agent” means a person registered as a Tax Agent under section 83;

“Tax and Customs Agents Board” means the Tax and Customs Agents Board established under section 80;

“Taxpayer” means—

(a)a person liable for revenue under a revenue law; or

(b)a person liable to deduct withholding tax from a payment made by the person;

“tax agreement or treaty” means any agreement or treaty between the Government of Seychelles and the Government of one or more countries for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes or exchange of information on tax matters.

[Ins by s 2(i) of Act 16 of 2011 w.e.f. 27 December 2011.]

“Trades tax” means trades tax imposed under the Trades Tax Act;

“Trades Tax Act” means the Trades Tax Act, 1992 (Act 10 of 1992); and

“Withholding tax” means an amount required to be withheld from a payment under Division II of Part V of the Business Tax Act;

(2) When this Act applies for the purposes of a revenue law, any term not defined in this Act has the meaning that it has under that law.

[*Goods and Services Tax Act repealed by Value Added Tax Act (Act 35 of 2010).

**Trades Tax Act, 1992 repealed by Customs Management Act 2011 (Act 22 of 2011).]

PART II

RETURNS

3. Furnishing of returns.

(1) If a taxpayer has failed to furnish a return as required under a revenue law, the Revenue Commissioner may, by notice in writing, require the taxpayer to furnish the return by the date set out in the notice.

(2) The Revenue Commissioner may, by notice in writing, require a taxpayer who has furnished a return (other than a self-assessment return) under a revenue law to furnish a further or fuller return by the date set out in the notice.

(3) A notice issued under this section does not change the original due date for furnishing a return.

4. Tax agent’s certification

(1) A Tax Agent who charges directly or indirectly any fee for preparing or assisting in the preparation of a return required under a revenue law shall sign a certificate in the prescribed form—

(a)stating the sources available to the Tax Agent for the preparation of the return; and

(b)certifying that the Tax Agent has examined the books, accounts, records, and other relevant documentation of the taxpayer, and that, to the best of the Tax Agent’s knowledge, the return and the accompanying documentation correctly reflect the data and transactions to which they relate.

(2) A certificate provided to a taxpayer under subsection (1) shall be endorsed or annexed to the return.

(3) A Tax Agent who refuses to provide a certificate referred to in subsection (1) shall provide the taxpayer with a statement in writing of the reasons for such refusal and the taxpayer shall include that statement with the return.

(4) When—

(a)a Tax Agent who has prepared a return has refused to provide the certificate referred to in subsection (1); or

(b)a taxpayer has not used a Tax Agent to prepare a return, the taxpayer shall include with the return a declaration in the approved form setting out such information as to the sources available for the preparation of the return as is required by the form.

5. Extension of time to furnish return.

(1) A taxpayer required to furnish a return under a revenue law may apply, in writing, to the Revenue Commissioner for an extension of time to furnish the return and the Revenue Commissioner may allow or reject the application.

(2) The Revenue Commissioner shall serve the taxpayer with notice of the decision on an application made under subsection (1) as soon as is practicable after the making of the decision.

(3) An extension of time granted under this section does not change the date for payment of any revenue due as specified in the revenue law under which the return has been made.

6. Return duly made.

A return purporting to be furnished by or behalf of a taxpayer is treated as having been furnished by the taxpayer or with the taxpayer’s authority unless the contrary is proved.

PART III

ASSESSMENTS

7. Self-assessments.

For the purposes of this Act—

(a)a self-assessment taxpayer who has furnished a self-assessment return is treated as having made an assessment of the amount of revenue payable for the revenue period to which the return relates being that amount as set put in the return; and

(b)a self-assessment return furnished by a self-assessment taxpayer is treated as a notice of the assessment served by the Revenue Commissioner on the taxpayer on the date that the return was furnished.

8. Assessment.

When a taxpayer has furnished a return (other than a self-assessment return), the Revenue Commissioner shall make an assessment of the revenue liability of the taxpayer under the return and, as soon as is convenient after making the assessment, serve the taxpayer with notice of the assessment stating—

(a)the amount of revenue payable;

(b)the amount of interest or additional tax (if any) payable in respect of the revenue payable;

(c)the revenue period covered by the notice;

(d)the date of issue of the notice; and

(e)the due date for payment of the revenue payable under the notice.

9. Default assessments.

(1) If a revenue liability is required to be assessed under a revenue law and a taxpayer has failed to furnish a return as required under the law or has furnished a false or incomplete return (other, than a self-assessment return), the Revenue Commissioner may make an assessment of the revenue payable (including interest and additional tax if applicable) by the taxpayer.

(2) The Revenue Commissioner shall serve a taxpayer assessed under subsection (1) with notice, in writing, of the assessment as soon as is practicable after making the assessment, and such notice shall set out the matters specified in section 8.

(3) The service of a notice of an assessment under this section does not extent the time for payment of the revenue the assessment as determined under the revenue law imposing the revenue.

10. Advance assessments.

(1) If the revenue liability of a taxpayer is required to be assessed under a revenue law and during a revenue period—

(a)the taxpayer has died;

(b)the taxpayer has been declared bankrupt, or has gone into winding up or liquidation;

(c)the Revenue Commissioner has reason to believe that the taxpayer is about to leave Seychelles; or

(d)the taxpayer has ceased, or the Revenue Commissioner has reason to believe that a taxpayer will cease, carrying on business in Seychelles,

the Revenue Commissioner may make an assessment of the revenue payable by the taxpayer for the period and the revenue is payable on the date set out in the notice of assessment served on the taxpayer.

(2) An assessment made under subsection (1)—

(a)may be made before the date on which the taxpayer’s return for the period is due; and

(b)shall be made in accordance with the law in force at the date the assessment was made.

(3) The Revenue Commissioner shall serve a taxpayer assessed under subsection (1) with notice, in writing, of the assessment as soon as is convenient after making the assessment, and such notice shall set out the matters specified in section 8.

(4) An assessment made under subsection (1) may be amended under section 11 so that the taxpayer is assessed in respect of the whole of the revenue period to which an assessment made under subsection (1) relates.

11. Amendment of assessments.

(1) Subject to this section, the Revenue Commissioner may amend an assessment by making such alterations or additions to the assessment as the Revenue Commissioner considers necessary to ensure that a taxpayer is liable for the correct amount of revenue payable in respect of the revenue period to which the assessment relates.

(2) A self-assessment taxpayer may apply to the Revenue Commissioner within the time specified in subsection (3)(b) for the Revenue Commissioner to make an amendment under subsection (1) to a self-assessment and the Revenue Commissioner shall serve the taxpayer with notice of the decision on the application as soon as is practicable after the making of the decision.

(3) The amendment of an assessment under subsection (1) may be made—

(a)in the case of fraud or evasion by or on behalf of the taxpayer, at any time; or

(b)in any other case, within four years of the date the Revenue Commissioner served or is treated as having served notice of the assessment on the taxpayer.

(4) As soon as practicable after making an amended assessment under this section, the Revenue Commissioner shall serve the taxpayer with notice of the amended assessment.

(5) Subject to subsection (6), if a notice of assessment (referred to as the “original assessment”) has been amended under subsection (1), the Revenue Commissioner may further amend the original assessment within the later of—

(a)four years after the Revenue Commissioner served or is treated as having served notice of the original assessment on the taxpayer; or

(b)one year after the Revenue Commissioner served notice of the amended assessment on the taxpayer.

(6) If subsection (5)(b) applies, the Revenue Commissioner is limited to amending the alterations and additions made to the original assessment in the amended assessment.

(7) An amended assessment is treated in all respects as an assessment for the purposes of this Act (other than subsection (1) or (2)) and the revenue law under which the original assessment has been made.

(8) The making of an amended assessment does not preclude the liability for interest and additional tax from arising from the date that revenue was due under the original assessment.

12. Validity of a revenue commission.

The validity of a revenue decision or a notice of a revenue decision is not affected by reason that any procedural provisions of the revenue law under which it has been made have not been complied with.

13. Evidence.

(1) The production of a notice of assessment, or a document under the hand of the Revenue Commissioner purporting to be a copy of a notice of assessment, is conclusive evidence of the due making of the assessment and (except in proceedings under Part IV) that the amount and all particulars of the assessment are correct.

(2) The production of the original self-assessment return, or a document under the hand of the Revenue Commissioner purporting to be a copy of such return, is conclusive evidence of the contents of the return.

(3) The production of a notice of a revenue decision (other than a notice of assessment), or a document under the hand of the Revenue Commissioner purporting to be a copy of such notice of a revenue decision, is conclusive evidence of the due making of the decision and (except in proceedings under Part IV) that the decision is correct.

(4) The production of a document under the hand of the Revenue Commissioner purporting to be a copy of a document issued by the Revenue Commissioner is conclusive evidence that the document was issued.

(5) The production of a document under the hand of the Revenue Commissioner purporting to be a copy of or extract from a return or notice of assessment is evidence of any matter therein set forth to the same extent as the original would be if it were produced.

14. Rectification of mistakes.

If the Revenue Commissioner is satisfied that an order made or document issued by the Revenue Commissioner under a revenue law contains a mistake which is apparent from the record and the mistake does not involve a dispute as to the interpretation of the law or facts of the case, the Revenue Commissioner may, for the purposes of rectifying the mistake, amend the order or document any time before the expiry of four years from the date of making or issuing the order or document.

PART IV

OBJECTIONS AND APPEALS

15. Objections.

(1) Subject to subsection (2), a taxpayer dissatisfied with a revenue decision may, within sixty days after service of the notice of the decision, serve on the Revenue Commissioner an objection in writing against the decision stating fully and in detail the grounds for the objection.

(2) If the Revenue Commissioner has amended an assessment under section 11, the taxpayer has no further right of objection than the taxpayer would have had if the amendment had not been made, except to the extent that by reason of the amendment a fresh liability is imposed on the taxpayer or an existing liability is increased.

(3) A taxpayer may apply, in writing, to the Revenue Commissioner for an extension of time to serve notice of an objection and the Revenue Commissioner may, if satisfied there is reasonable cause, grant an application under this subsection and shall serve notice of the decision on the taxpayer as soon as is practicable after the making of the decision.

(4) The Revenue Commissioner shall consider the objection and either allow the objection in whole or part, or disallow it, and the Revenue Commissioner’s decision is referred as an “objection decision”.

(5) The Revenue Commissioner shall serve notice of the objection decision on the taxpayer as soon as is practicable after making the decision.

16. Appeal to revenue tribunal.

(1) A taxpayer dissatisfied with an objection decision may make an application to the Revenue Tribunal in accordance with section 72 for review of the decision.

(2) The Revenue Tribunal may, in reviewing an objection decision, exercise all the powers and discretions of the Revenue Commissioner under the revenue law under which the assessment to which the objection decision relates was made.

(3) If an application for review relates to an assessment, the Revenue Tribunal may make an order to—

(a)affirm, or reduce, increase, or otherwise vary the assessment to which the objection decision relates; or

(b)remit the assessment to the Revenue Commissioner for reconsideration in accordance with the directions of the Tribunal.

(4) If an application for review relates to any other revenue decision, the Revenue Tribunal may make an order to affirm, vary, or set aside the decision.

17. Appeal to supreme court.

(1) A party to a proceeding before the Revenue Tribunal dissatisfied with the Tribunal’s decision on an objection decision may lodge a notice of appeal against the decision to the Supreme Court in accordance with section 78.

(2) The Supreme Court shall hear and determine the appeal and may make such order as it thinks appropriate by reason of its decision, including an order affirming or setting aside the decision of the Revenue Tribunal or an order referring the case to the Tribunal or Revenue Commissioner for reconsideration in accordance with the directions of the Court.

18. Appeal to court of appeal.

(1) A party to a proceeding before the Supreme Court dissatisfied with the Court’s decision may, with leave of the Court of Appeal, lodge a notice of appeal against the decision to the Court of Appeal.

(2) If the Court of Appeal grants leave to hear an appeal under subsection (1), the Court of Appeal may make such order as it thinks appropriate, including an order affirming or setting aside the decision of the Supreme Court or an order referring the case to the Tribunal or Revenue Commissioner for reconsideration in accordance with the directions of the Court of Appeal.

19. General provisions relating to objections and appeals.

(1) In a proceeding under this Part—

(a)in the case of an assessment, the burden is on the taxpayer to prove that the assessment is excessive; or

(b)in the case of a revenue decision (other than an assessment), the burden is on the person objecting to decision to prove that the decision should not have be made or should have been made differently.

(2) In an application for review by the Revenue Tribunal or an appeal to the Supreme Court or Court of Appeal in relation to an objection decision, the taxpayer is limited to the grounds stated in the objection to which the objection decision relates unless the Tribunal, Supreme Court or Court of Appeal grants the person leave to add new grounds.

(3) The fact that an objection under section 15, review under section 16, or appeal under section 17 or 18 is pending does not interfere with, or affect the assessment that is the subject of the objection, review, or appeal and revenue may be recovered on the assessment as if no objection or appeal were pending.

PART V

COLLECTION AND RECOVERY OF REVENUE

Division I

General provisions for collection and
recovery of revenue

20. Revenue as debt due to the government.

(1) Revenue, when it becomes payable, is a debt due to the Government and shall be paid to the Revenue Commissioner in the manner and at, the place prescribed.

(2) The Revenue Commissioner may establish a running account balance for a taxpayer.

(3) The regulations shall provide for the allocation of revenue liabilities and payments to the running account balance of a tax payer.

21. Recovery of unpaid revenue.

(1) Any unpaid revenue may be sued for and recovered in any court of competent jurisdiction by the Revenue Commissioner or by the Attorney-General suing on behalf of the Government.

(2) In an action for recovery of revenue, a copy of the notice of assessment shall be received by the court as evidence that the revenue is due and payable, and the court shall not entertain any plea that the revenue assessed is not recoverable because it has not been properly assessed or that the assessment under which the revenue is payable is the subject of objection and appeal.

22. Extension of time to pay revenue.

(1) A taxpayer may apply, in writing, to the Revenue Commissioner for an extension of time to pay revenue due under a revenue law and the Revenue Commissioner may, having regard to the circumstances of the case—

(a)grant the taxpayer an extension of time for payment of the revenue due; or

(b)require the taxpayer to pay the revenue due in such installments as the Revenue Commissioner may determine.

(2) The Revenue Commissioner shall serve the taxpayer with written notice of the decision on an application under subsection (1) as soon as is practicable after the making of the decision.

(3) If a taxpayer permitted to pay revenue by installments defaults in the payment of an installment, the whole balance of the revenue outstanding, at the time of default, is immediately payable.

(4) The grant of an extension of time or permission to pay revenue by installments does not preclude the liability for interest arising under section 41 from the original date the revenue was payable.

23. Trustees to notify revenue commissioner on appointment.

(1) In this section—

“Trustee” means—

(a)a trustee in bankruptcy, assignee, or other like person;

(b)a liquidator of a company being wound up;

(c)a receiver or manager appointed in respect of any assets of a taxpayer;

(d)an agent who has been required by a taxpayer to wind up the taxpayer’s business or realise the taxpayer’s assets; or

(e)an executor of a deceased estate; and

(f)a fiduciary appointed under Article 820 of the Civil Code of Seychelles Act;

“Taxpayer”, in relation to a trustee, means the person whose assets are in the possession or control of the trustee including, if the trustee is an executor, the estate of the deceased person.

(2) A trustee shall, within fourteen days after becoming a trustee in respect of a taxpayer or taking possession of a taxpayer’s assets in the capacity as trustee, give written notice thereof to the Revenue Commissioner.

(3) The Revenue Commissioner shall, as soon as practicable after receiving notice under subsection (2), notify the trustee, in writing, of the amount that appears to the Revenue Commissioner to be sufficient to provide for any revenue that is or will become payable by the taxpayer.

(4) Subject to subsection (5), a trustee—

(a)shall not, without leave of the Revenue Commissioner, dispose of any asset of the taxpayer until a notice has been served on the trustee under subsection (3);

(b)shall set aside, out of the assets available for the payment of revenue due by the taxpayer, assets to the value of the amount notified under subsection (3), or the whole of the assets if their value is less than the amount notified; and

(c)is, to the extent of the value of the assets required to be set aside, personally liable for the revenue due by the taxpayer.

(5) Nothing in subsection (4) prevents a trustee from paying—

(a)any debt that has priority over the revenue notified under subsection (3); or

(b)the expenses properly incurred by the trustee in the capacity as such, including the trustee’s remuneration, in priority to the amount notified under subsection (3).

(6) If two or more persons are trustees in respect of a taxpayer, the obligations and liabilities under this section apply jointly and severally to them but may be discharged by any of them.

(7) The amount that a trustee is personally liable for under subsection (4)(c) is treated as “revenue” for the purposes of this Part.

24. Revenue commissioner may collect revenue from person owing money to taxpayer.

(1) In this section—

“Payer”, in respect of a taxpayer, means a person who—

(a)owes or may subsequently owe money to a taxpayer;

(b)holds or may subsequently hold money, for or on account of, a taxpayer;

(c)holds money on account of some other person for payment to a taxpayer; or

(d)has authority from some other person to pay money to a taxpayer, but does not include a person liable to pay a pension; and

“Revenue” includes a judgement debt and costs in respect of revenue.

(2) This section applies if a taxpayer is, or will become liable to pay revenue and—

(a)the revenue has not been paid by the taxpayer by the due date for payment; or

(b)the Revenue Commissioner has reasonable grounds to believe that the taxpayer will not pay the revenue by the due date for payment.

(3) If this section applies, the Revenue Commissioner may, by notice in writing, require a payer in respect of the taxpayer to pay the amount specified in the notice to the Revenue Commissioner, being an amount that does not exceed the amount of revenue that has not been paid or the amount that the Revenue Commissioner believes will not be paid by the due date.

(4) A payer shall pay the amount specified in a notice under subsection (3) by the date specified in the notice, being a date that is not before the date that the amount owed to the taxpayer becomes due to the taxpayer or held on the taxpayer’s behalf.

(5) If a notice served under subsection (3) requires a payer to deduct amounts from salary, wages, or other remuneration payable at fixed intervals to the taxpayer, the amount required to be deducted by the payer from each payment shall not exceed 20 per cent (20%) of the amount of each payment of salary, wages, or other remuneration.

(6) If a payer served with a notice under subsection (3) is unable to comply with the notice, the payer shall notify the Revenue Commissioner, in writing within fourteen days after receipt of the notice, setting out the reasons for the payer’s inability to comply.

(7) If a notice is served on the Revenue Commissioner under subsection (6), the Revenue Commissioner may, by notice in writing—

(a)accept the notification and cancel or amend the notice issued under subsection (3); or

(b)reject the notification.

(8) The Revenue Commissioner shall, by notice in writing to the payer, revoke or amend a notice served sunder subsection (3) if the taxpayer has paid the whole or part of the revenue due or has made an arrangement satisfactory to the Revenue Commissioner payment of the revenue.

(9) A copy of a notice served on a payer under this section shall be served on the taxpayer.

(10) A payer making a payment under this section is treated as acting under the authority of the taxpayer and of all other persons concerned and is hereby indemnified in respect of the payment.

(11) A payer who, without reasonable cause, fails to comply with a notice under this section is personally liable for the amount specified in the notice and the amount is treated as “revenue” for the purposes of this Part.

25. Security.

If the Revenue Commissioner has reason to believe that a person establishing a business in Seychelles intends to carry on the business for a limited period only, or if the Revenue Commissioner for any other reason thinks it proper to do so, the Revenue Commissioner may require a person, by notice in writing, to give security by bond, deposit, or otherwise, in such amount as the Revenue Commissioner thinks fit.

26. Taxpayer leaving Seychelles.

(1) If the Revenue Commissioner has reason to believe that a taxpayer may leave Seychelles before the date on which revenue is due and payable without making adequate arrangements for the payment of the revenue, the Revenue Commissioner may serve the taxpayer with a notice of assessment, requiring immediate payment of the amount of revenue specified in the notice being the amount that the Revenue Commissioner believes the taxpayer is or will be liable to pay, and the taxpayer shall pay to the Revenue Commissioner the amount specified in the notice before the person leaves Seychelles.

(2) If the Revenue Commissioner is of the opinion that a person may leave Seychelles without paying revenue due or that will become due, the Revenue Commissioner may with notice to the person apply to the Supreme Court for, and the Court may having regard to all the circumstances and any submissions made by the person issue, an order preventing the person from leaving Seychelles without paying or providing security to the Revenue Commissioner for the payment of the revenue.

(3) An application under subsection (2) may be made to a Judge in Chambers and be accompanied by an affidavit in support disclosing sufficient material to satisfy the Judge that it is necessary to make an order preventing the person named in the application from leaving Seychelles.

(4) The Commissioner of Police or the Director General of Immigration, or both, shall, on receipt of an order of the court under subsection (2), take or cause to be taken by any police or immigration officer, such measures as may be necessary to comply with the order including the use of such force as may be necessary, and the seizure, removed, or retention of any passport, certificate of identification, or other travel document relating to the person named in the order and of any other document authorising the person to leave Seychelles.

(5) The Revenue Commissioner shall serve on the person named in the order a notice of the issue of the order but the non-receipt of the notice does not invalidate any proceedings under this section.

(6) Production to an immigration officer or to a police officer in charge of a police station of a certificate signed by the Revenue Commissioner stating that the revenue has been paid or that security has been furnished for payment of the revenue is, subject to all immigration and other requirements being satisfied, sufficient authority for allowing the person named in the order issued under subsection (2) to leave Seychelles.

(7) No civil or criminal proceedings may be instituted or maintained against the Government, the Revenue Commissioner, the Commissioner of Police, the Director-General of Immigration, or any other police or immigration officer in respect of anything lawfully done under this section.

(8) Every airline or shipping company, or their agent, shall, if requested by the Revenue Commissioner, furnish the Revenue Commissioner with a list of passengers due to leave Seychelles by air or sea, as the case may be.

27. Unpaid revenue a charge over property.

(1) Revenue imposed under a revenue law that has not been paid by the due date is a lien and charge upon the property, real or personal, of the taxpayer.

(2) The Supreme Court may, on an application made by the Revenue Commissioner, order that a charge on real property under subsection (1) be registered by the Registrar General without fee against the title of the property charged if the Revenue Commissioner has filed with the Registrar a memorandum describing the property so charged and the amount of revenue due.

(3) A registered charge under subsection (2) shall not be removed from the register until the Revenue Commissioner advises the Registrar General that the revenue to which the charge relates has been paid.

(4) If any unpaid revenue is, by virtue of subsection (1), a charge upon the property of the taxpayer, the Revenue Commissioner may apply by petition to the Supreme Court for the enforcement of the charge and the Court may order—

(a)the sale of the property or any part of the property; or

(b)the appointment of a receiver of the rents, profits, or income from the property,

and, subject to subsection (5), that the proceeds of sale or the rents, profits, or income, shall be used to pay the revenue due and any costs of the Revenue Commissioner in enforcing the charge.

(5) A charge over property created by this section is subject to any mortgage, charge, or encumbrance over the property existing at the time of creation of the charge.

28. Collection of revenue by distress and sale.

(1) The Revenue Commissioner or a revenue officer authorised in writing by the Revenue Commissioner for the purposes of this section may, in accordance with an order of the Supreme Court obtained previously, issue a order, in writing, for the recovery of unpaid revenue by distress and sale of the personal property of the taxpayer.

(2) An order issued under subsection (1) shall specify—

(a)the taxpayer against whose property the order is issued;

(b)the amount of the unpaid revenue liability;

(c)the location of the property; and

(d)the revenue liability to which the order relates.

(3) For the purposes of executing distress under subsection (1), the Revenue Commissioner or authorised revenue officer—

(a)may, at any time, enter any house or premises described in the order authorising the distress proceedings; and

(b)may require a police officer to be present while the distress is being executed.

(4) The property upon which distress is levied under this section, other than perishable goods, shall be kept for ten days either at the premises where the distress was levied or at any other place that the Revenue Commissioner or authorised revenue officer may consider appropriate, at the cost of the taxpayer.

(5) If the taxpayer does not pay the revenue owing, together with the costs of the distress—

(a)in the case of perishable goods, within the period that the Revenue Commissioner or authorised revenue officer considers reasonable having regard to the condition of the goods; or

(b)in any other case, within ten days after the distress is levied, the property distrained may be sold by public auction or in such other manner as the Revenue Commissioner or authorised revenue officer may direct.

(6) The proceeds of a disposal under subsection (5) shall be applied by the Revenue Commissioner or authorised revenue officer as follows—

(a)first towards the cost of taking, keeping, and selling the property distrained;

(b)then towards the payment of any revenue owing by the taxpayer; and

(c)the remainder of the proceeds, if any, shall be paid to the taxpayer.

29. Refunds.

(1) Subject to this Act, a taxpayer who has paid revenue in excess of the amount for which the taxpayer is properly chargeable under a Revenue law may apply to the Revenue Commissioner for a refund of the excess.

(2) An application for a refund under subsection (1) shall be in the prescribed form and lodged in the prescribed manner within four years of the date on which the revenue was paid.

(3) Subject to section 20(2), if the Revenue Commissioner is required to pay a refund of overpaid revenue to a taxpayer under a revenue law, the Revenue Commissioner shall—

(a)first apply the amount of the refund against any revenue owing by the taxpayer under any revenue law; and

(b)then refund the balance (if any) to the taxpayer.

30. No double collection of revenue.

(1) In this section—

“collection agent” means—

(a)a person referred to in paragraph (b) of the definition of “taxpayer” in section 2;

(b)a trustee liable for revenue under section 23;

(c)a person who has been served with a notice under section 24;

(d)a representative of a taxpayer; or

(e)a person liable for the tax payable by a company under section 40; and

“primary taxpayer” means the person liable for any revenue that may be collected by the Revenue Commissioner from a collection agent.

(2) If there is both a primary taxpayer and a collection agent in respect of the same revenue liability (referred to as the “primary revenue liability”) and any additional tax and interest in respect of the liability—

(a)any amount recovered from the primary taxpayer is credited against the liability of the collection agent; and

(b)any amount recovered from the collection agent is credited against the liability of the primary taxpayer, but the Revenue Commissioner shall not recover more than the amount of the primary revenue liability, and additional tax and interest in respect of the primary Revenue liability.

31. Ceiling on withholding obligations.

Where there are multiple withholding obligations under this Act or any other revenue law in respect of the same amount payable, only the higher of the withholding obligations applies.

PART VI

RECORD-KEEPING AND INFORMATION COLLECTION

32. Accounts and records.

(1) Subject to subsection (2), every taxpayer shall, for the purposes of a revenue law—

(a)maintain in Seychelles in either the English, French or Creole language such accounts, documents, and records (including in electronic format) as may be required under the revenue law; and

(b)retain such accounts, documents, and records for seven years after the end of the revenue period to which they relate.

(2) Subsection (1) does not require the retention of any accounts, documents, or records—

(a)that the Revenue Commissioner has notified a taxpayer are not required to be retained; or

(b)of a company that has gone into liquidation and has been finally dissolved.

33. Power to enter and search.

(1) For the purposes of administering any revenue law or for carrying out obligation under a tax agreement or treaty, the Revenue Commissioner or a revenue officer authorised by the Revenue Commissioner, in writing, for the purposes of this section—

(a)has the right, at all times and with or without notice, to full and free access to any premises, place, property, data storage device, accounts, documents, or records (including in electronic format);

(b)may make an extract or copy of any accounts, documents, records, or information stored on a data storage device to which access is obtained under paragraph (a);

(c)may seize any accounts, documents, or records that, in the opinion of the Revenue Commissioner or authorised revenue officer, afford evidence that may be material in determining the revenue liability of a taxpayer;

(d)may retain any accounts, documents, or records seized under paragraph (c) for as long as they may be required for determining a taxpayer’s revenue liability or for any proceeding under a revenue law; and

(e)may, if a hard or electronic copy of information stored on a data storage device is not provided, seize and retain the device for as long as is necessary to copy the information required.

[S 33(1) am by s 2(ii) of Act 16 of 2011 w.e.f. 27 December 2011.]

(2) A revenue officer is not entitled to enter or remain on any premises or place if, upon request by the owner or lawful occupier, the officer is unable to produce the Revenue Commissioner’s written authorisation permitting the officer to exercise powers under subsection (1).

(3) The Revenue Commissioner or authorised revenue officer may require a police officer to be present for the purposes of exercising powers under this section.

(4) The owner or lawful occupier of the premises or place to which an exercise of power under subsection (1) relates shall provide all reasonable facilities and assistance to the Revenue Commissioner or authorised revenue officer.

(5) A person whose accounts, documents, or records have been seized under subsection (1) may examine them and make copies, at the person’s expense, during office hours.

(6) A person whose data storage device has been seized under subsection (1) may have access to the device during office hours on such terms and conditions as the Revenue Commissioner or authorised revenue officer may specify.

(7) The Revenue Commissioner or authorised revenue officer shall sign for all accounts, documents, records, or data storage devices removed and retained under this section and, subject to subsection (1)(e), return them to the owner within thirty days of the conclusion of the investigation to which they Relate and all related proceedings.

(8) This section has effect notwithstanding—

(a)any law relating to privilege or the public interest with respect to access to premises or places, or the production of any property, accounts, documents, or records (including in electronic format);

(b)any contractual duty of confidentiality; or

anything stated to the contrary in any other Act.

34. Revenue commissioner may require information or evidence.

(1) For the purposes of administering any revenue law or for carrying out obligation under a tax agreement or treaty, by notice in writing, the Revenue Commissioner may require any person—

(a)to furnish such information as the Revenue Commissioner may require;

(b)to attend and give evidence concerning that person’s or any other person revenue affairs; or

(c)to produce all accounts, documents, and record (including in electronic format) in the person custody or under the person control relating to that person’s or any other person’s revenue affairs.

[S 34(1) am by s 2(iii) of Act 16 of 2011 w.e.f. 27 December 2011.]

(2) If a notice served under subsection (1) requires the production of accounts, documents, or records (including in electronic format), it is sufficient if such accounts, documents, or records are described in the notice with reasonable certainty.

(3) The Revenue Commissioner may require the information or evidence referred to in subsection (1) to be given on oath, verbally or in writing, and, for that purpose, the Revenue Commissioner may administer the oath.

(4) This section has effect notwithstanding—

(a)any law relating to privilege or the public interest with respect to the giving of information or the production of any accounts, documents, or records (including in electronic format);

(b)any contractual duty of confidentiality; or

(c)anything stated to the contrary in any other Act.

PART VII

TAXPAYER IDENTIFICATION NUMBERS

35. Issue of Taxpayer Identification Numbers.

(1) The Revenue Commissioner may, for the purposes of identification and cross-checking, require persons liable for revenue to apply for a Taxpayer Identification Number.

(2) An application for a Taxpayer Identification Number shall be—

(a)in the approved form;

(b)accompanied by documentary evidence of the person’s identity as prescribed; and

(c)lodged in the prescribed manner.

(3) If a person has applied for a Taxpayer Identification Number as required under subsection (1) and the Revenue Commissioner is satisfied that the applicant’s identity has been established, the Revenue Commissioner shall issue a Taxpayer Identification Number to the applicant by written notice.

(4) The Revenue Commissioner shall refuse an application under this section—

(a)if the Revenue Commissioner is not satisfied as to the applicant true identity;

(b)if the applicant has already been issued with a Taxpayer Identification Number that is still in force; or

(c)for any other reason the Revenue Commissioner considers appropriate.

(5) The Revenue Commissioner shall serve the applicant with written notice of the decision to refuse an application under this section within fourteen days after making the decision.

(6) The Revenue Commissioner shall, without an application being made, issue a Taxpayer Identification Number to any person liable for revenue.

36. Cancellation of Taxpayer Identification Number.

(1) A person who ceases to be a taxpayer shall apply to the Revenue Commissioner, in the approved form, for cancellation of the person’s Taxpayer Identification Number within thirty days of the date on which the person ceased to be a taxpayer.

(2) The Revenue Commissioner may, by notice in writing, cancel a Taxpayer Identification Number—

(a)if satisfied that the person has ceased to be a taxpayer;

(b)if satisfied that a Taxpayer Identification Number has been issued to the person under an identity that is not the person’s true identity;

(c)if satisfied that the person had been previously issued with a Taxpayer Identification Number that is still in force; or

(d)for any other reason the Revenue Commissioner considers appropriate.

(3) The Revenue Commissioner may, at any time, by notice in writing, cancel the Taxpayer Identification Number issued to a person and issue the person with a new Taxpayer Identification Number.

37. Quotation of a taxpayer identification number.

The Revenue Commissioner may require a taxpayer to state the taxpayer’s Taxpayer Identification Number in any return, notice, or other document used for the purposes of a revenue law.

PART VIII

REPRESENTATIVES

38. Liabilities and obligations of representatives.

(1) In this section, “representative” means—

(a)in the case of an individual under a legal disability, the guardian or other legal representative who receives or is entitled to receive income on behalf, or for the benefit, of the individual;

(b)in the case of a company, the public officer of the company;

(c)in the case of a partnership (including a limited partnership), a resident partner in the partnership;

(d)in the case of a trust (including a unit trust), a trustee of the trust;

(e)in the case of an entity (other than a limited partnership, unit trust, or company), an individual responsible for accounting for the receipt or payment of moneys or funds on behalf of the entity;

(f)in the case of the Government or a Government controlled agency in Seychelles, an individual responsible for accounting for the receipt or payment of moneys or funds on behalf of the Government or agency;

(g)in the case of a foreign government, political subdivision of a foreign government, or public international organisation, an individual responsible for accounting for the receipt or payment of moneys or funds in Seychelles on behalf of the government, political subdivision of the government, or organisation;

(h)in the case of a non-resident person, a person controlling the person’s affairs in Seychelles, including a manager of any business of such person in Seychelles;

(i)in the case of a person or deceased estate to whom section 23 applies, the trustee or fiduciary under that section in relation to the person or estate; or

(j)in the case of any person (including a person referred to in paragraphs (a)-(i)), an agent or representative of the person as provided for under a revenue law or specified by the Revenue Commissioner, by notice in writing, to the person.

(2) Every representative of a taxpayer is responsible for performing any duties or obligations imposed by a revenue law on that taxpayer, including the payment of revenue.

(3) A representative making a payment of revenue on behalf of taxpayer is treated as acting under the authority of the taxpayer and is hereby indemnified in respect of the payment.

(4) Subject to subsection (5), any revenue that, by virtue of subsection (2), is payable by a representative of a taxpayer is recoverable from the representative only to the extent of any assets of the taxpayer that are in the possession or under the control of the representative.

(5) Subject to subsections (6) and (7), every representative is personally liable for the payment of any revenue due by the representative in that capacity if, while the amount remains unpaid, the representative—

(a)alienates, charges, or disposes of any moneys received or accrued in respect of which the revenue is payable; or

(b)disposes of or parts with any moneys or teds belonging to the taxpayer that are in the possession of the representative or which come to the representative after the revenue is payable, if such revenue could legally have been paid from or out of such moneys or funds.

(6) Subsection (5) does not apply to a representative in relation to liability for revenue if the representative did not know and could not reasonably be expected to know of the liability.

(7) Nothing in subsection (5) prevents a representative paying an amount on behalf of a taxpayer that has priority over the revenue payable by the taxpayer.

(8) If there are two or more representatives of a taxpayer, the duties or obligations referred to in this section apply jointly and severally to the representatives but may be discharged by any of them.

(9) Nothing in this section relieves a taxpayer from performing any duties or obligations imposed on the taxpayer under a revenue law that the representative of the taxpayer has failed to perform.

(10) The amount that a representative is personally liable for under subsection (5) is treated as “revenue” for the purposes of Part V.

39. Public officer.

(1) Every company carrying on business in Seychelles or deriving income from sources in Seychelles shall appoint a resident individual as its public, officer for the purposes of the revenue laws.

(2) An appointment under subsection (1) shall be made within three months after the company commences business or derives income in Seychelles.

(3) No appointment of a public officer is made until after a notice, in writing, is served by the company on the Revenue Commissioner specifying the name of the public officer and an address for service of notices on the officer.

(4) A company shall keep the office of public officer constantly filled.

(5) In this section, “resident individual” means an individual who is a resident person under the Business Tax Act.

40. Liability of revenue payable by a company in financial difficulties.

(1) In this section—

“arrangement” means any contract, agreement, plan, or understanding whether express or implied and whether or not enforceable in legal proceedings;

“associate” has the same meaning as in the Business Tax Act; and

“controlling shareholder”, in relation to a company, means any person who beneficially holds, either alone or together with an associate or associates—

(a)more than fifty per cent of the voting rights in the company; or

(b)more than fifty per cent of the rights to dividends in the company; or

(c)more than fifty per cent of the rights to capital in the company.

(2) If an arrangement has been entered into with the intention or effect of rendering a company unable to satisfy a current or future revenue liability under a revenue law, every person who was a director or controlling shareholder of the company at the time the arrangement was entered into is jointly and severally liable for the revenue liability of the company, including any interest and additional tax in respect of the liability.

(3) A director of a company is not liable under subsection (2) if the Revenue Commissioner is satisfied that the director derived no financial or other benefit from the arrangement and—

(a)the director, on becoming aware of the arrangement, has formally recorded with the company his or her dissent and notified the Revenue Commissioner, in writing, of the arrangement; or

(b)the director satisfies the Revenue Commissioner that, at the time the arrangement was entered into—

(i)the director was not involved in the executive management of the company; and

(ii)the director had no knowledge of, and could not reasonably have been expected to know of the arrangement.

(4) The amount that a director or controlling shareholder personally liable for under subsection (2) is treated as “revenue” for the purposes of Part V.

PART IX

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