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All clients are hereby advised that they should disregard all emails purporting to come from Seychelles Revenue Commission (SRC) , if it does not end with the suffix
@src.gov.sc
.
SRC would like to thank you for your understanding.
Value Added Tax (VAT)
Value added tax (VAT) is a consumption tax levied on the sales of goods and services provided. VAT is levied at the point of entry and charged at the point of sale, except on goods and services exempted in the Value Added Tax Act, 2010.
VAT will take effect as of 1st January 2013 and will replace the goods and services tax (GST) which has been in existence since 2001. The VAT Act was passed in the National Assembly in December 2010.
We are strongly encouraging taxpayers with any queries on VAT Act to send queries in writing to the Revenue Commissioner and Public Rulings will be published thereafter for clarification.
Download
VAT Registered Businesses - September 2020
VAT Exempted Goods
VAT Exempt List Supplies
VAT Guide 2014
VAT Manual 2014
VAT Registration Form
VAT Return
VAT Manual 2013
Value Added Tax (Amendment) Act, 2012 (Act 13 of 2012)
SI 65 of 2012 - Value Added Tax (Amendment of Schedules) Regulations, 2012
SI 62 of 2012 - Value Added Tax Act, 2010 (Commencement) Notice, 2012
Frequently Asked Questions on VAT (English)
Frequently Asked Questions on VAT (Creole)
Value Added Tax (Amendment) Act, 2012 (Act 3 of 2012)
SI 49 of 2011 - Value Added Tax (Amendment of fourth and fifth Schedules) Regulations 2011
Value Addex Tax (VAT) Act 2010 (Act 35 of 2010)
VAT Leaflets
Zero-Rated Supplies under Value Added Tax (VAT)
VAT on Importation
Deferred Payment System for VAT
Can I register for VAT if I am a Non-Resident
What is Value Added Tax (VAT)
Voluntary VAT Registration
Do you need to Register for VAT
Compulsory VAT Registration
2014 VAT Articles
Procedures for Claiming a VAT Refund at the Airport
2013 VAT Articles
Have you registered your business for Value Added Tax (VAT) yet?
VAT For Non-Resident Businesses
Value Added Tax (VAT): How to complete the VAT return?
VAT on Accrual or Payments Received
Valued Added Tax - Identify input VAT claimable as a credit as opposed to non-deductibility
Value Added Tax - How and When a Business can Claim for a Refund?
Value Added Tax (VAT): Filing the VAT Return (Part II)
Taks Valer Azouter (VAT): Konstriksyon Lakaz Rezidansyel e Lakaz Lwe
Value Added Tax (VAT) : Filing the VAT Return
Value Added Tax (VAT): How to Treat Goods Remaining in Stock on 1 January 2013
2012 VAT Articles
Value Added Tax (VAT) become effective on 1st January 2013
How will Value Added Tax (VAT) Work on Importation?
Does a Business Supplying Zero-Rated Supplies Need to Register for VAT?
How does Value Added Tax (VAT) work at the point of sale?
What Passengers need to know about Value Added Tax (VAT) when they travel?
Value Added Tax: The Refund Mechanism
Value Added Tax: Have You Registered Your Business yet?
Value Added Tax - VAT Inclusive / VAT Exclusive Prices
ATTENTION ALL BUSINESSES - VAT Registration
VAT For Non-Resident Businesses
VAT - Time of Supply
Value Added Tax - VAT Inclusive / VAT Exclusive Prices
Value Added Tax (VAT) Documentation
VAT : The Transitional Period
VAT on Importation - The Deferred Payment Facility
VAT on the Retail and Wholesale Industry
Have you voluntarily registered for VAT?
VAT on the Tourism Industry
Have you registered your business for VAT yet?
What are the Benefits of being VAT Registered?
Why is VAT not a Tax on Tax?
How to Complete the VAT Registration form?
Can a VAT registered business deregister for VAT?
VAT to replace GST
Value Added Tax - Registration Procedures for New Businesses
Is VAT Inflationary?
2011 VAT Articles
VAT Registration Process for Existing Businesses
How does VAT registration work?
Activities which were not subjected to GST but is taxable under VAT Act 2010
VAT: A Neutral Tax
VAT: When Seychelles is the Country of Consumption
The Use of VAT Credit and Debit Notes
Transitional Issues when moving from GST to a VAT system
What you need to know about VAT Invoice
Everything you need to know about a VAT Return
Obligations of a VAT registered Business under the VAT Act 2010
Is VAT Inflationary?
VAT on Importation
VAT on Domestic Consumption
Registration for Value Added Tax (VAT)
Input Tax Credit: Recovering Your VAT
An explanation of a Zero-rated supply under the Value Added Tax
Common Pre-Conceived Ideas on VAT Exemptions
Taxable Supplies and Exempt Supplies
Taxable and Non-Taxable persons in the VAT system
VAT versus GST
What is Value Added Tax (VAT)?
Frequently Asked Questions on VAT
What is VAT?
How does VAT work?
How is VAT collected?
Will VAT replace the GST?
What does a taxable person mean?
Are all businesses (VAT) taxable persons?
What are the benefits to be a VAT registered person for a business?
VAT rates
Will VAT be charged on every good and service sold or purchased?
Zero-rated and exempt supplies, what is the difference?
Is input tax always deductible?
How to determine a VAT inclusive and a VAT exclusive price?
Know more about
Exchange Of Information
Self-Assessment for Business Tax
The Self-Assessment System – Assessing your own tax liabilities
Value Added Tax
The Tax and Customs Agent Board (TACAB)
Lodgment of Partnership Business Tax Return
Read More>>
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| Last Modified Date: 31st December 2020