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Service standards - Tax Division

The list below is in accordance to SRC operation procedure.

Acknowledgment of Mail/ Fax other than by Email
SRC staff should acknowledge mail/Fax other than email within 3 working days

Acknowledgment of Correspondence by Email
SRC staff should acknowledge correspondence by email within 1 working day

Reply of Mail/Fax
SRC staff should reply to Mail/fax within 7 working days

Business registration (issuing of T.I.N and notification of T.I.N)
It should not take more than 1 working day to issue a taxpayer its TIN (Taxpayer Identification Number) provided that all information is provided.

Processing of VAT Refund
VAT refund should be done in not more than 30 days from the submission date, provided that all information is provided.

Notification of Audit
A client should be informed at least 5 working days in advance before an audit is conducted.

Completion Of Audit
Standard for a Comprehensive Audit

If all information is available, it should not take more than:

Large Businesses 120 Working days (4 months)
Medium size Businesses 90 Working days (3 months)
Small Businesses 60 Working days (2 months)
Standard for an Issue Oriented Audit

If all information is available, it should not take more than:

Large Businesses 25 Working days (5 weeks)
Medium size Businesses 20 Working days (4 weeks)
Small Businesses 15 Working days (3 weeks)


Acknowledgement of Objections
It should not take more than 2 working days to inform the taxpayer that their request is being attended to.

Time Taken For An Objection Decision
The time taken for an objection decision is significantly influenced by the quality of information being submitted. If all the necessary information is made available, then it would take less time to provide a client with the objection decision. On the other hand, if the information available is not sufficient and more information is required, then this will result in a lengthier timeframe to provide client with the necessary objection decision. Below are standards for comprehensive & for single issue:

Standard for Comprehensive
When all information is available Within 47 Working days
When more information is being requested Within 62 Working days
Standard for Single issue
When all information is available Within 16 Working days
When more information is being requested Within 21 Working days


Publication of tax public ruling on website
Public Rulings must be published on the SRC website within 10 working days from receiving all comments and becoming official. The client should be informed of the decision through a written notice provided to the client within 10 working days of the receipt of the request when the Revenue Commissioner refuses a private ruling with clear reason.

Issuance of Tax Certificate (residency, domicile, exemption and tax clearance )
SRC certification of the taxation status of a business should be issued within 3 working days of receipt of the request, provided that all information is provided.


Please take a few minutes to give SRC feedback about our services by filling in this short Feedback Form. We are conducting this feedback research in order to measure your level of satisfaction with the quality of our services.

SRC thanks you in advance for your participation in completing the Feedback Form and for using our services and we hope we will be able to constantly improve our services.



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Contact Us
Seychelles Revenue Commission (MAHE)
3rd Floor
Maison Collet
Victoria
Seychelles
Tel No: +248 4294937
Email: advisory.center@src.gov.sc
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