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Attention All Taxpayers
Seychelles Revenue Commission

Moratorium
A moratorium is being offered to allow taxpayers to lodge their 2010 Business Tax Return by October 31st 2011.

This one-off moratorium is expected to increase compliance as it will allow businesses time to complete their Business Tax Return 2010 under the new self assessed system. Self Assessment Business Tax guide is available here to help businesses complete their return.

Businesses are strongly encouraged to lodge their Business Tax Return within the specified period in order to avoid penalties as per the Revenue Administration Act 2009, Section 42:

(i) in the case of a small business: SR500 plus SR50 for each week or part of the week that the return is not furnished
(ii) in the case of a medium business, SR1 000 plus SR100 for each week or part of the week that the return is not furnished
(iii) in the case of a large business, SR5 000 and SR500 for each week or part of the week

Small Business: Annual Turnover is less than SR1 000 000
Medium Business: Annual Turnover is between SR1 000 000 and SR50 000 000
Large Business: Annual Turnover is more than SR50 000 000

For any queries, please telephone 4293737 or write to the Revenue Commissioner, P. O. Box 50, Orion Mall, Victoria, Mahe.

Revenue Commissioner
Seychelles Revenue Commission



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