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Notice for Corporate Social Responsibility and Tourism and Marketing taxes

Any enquiry in relation to this notice can be addressed to the Seychelles Revenue Commission, PO Box 50, Orion Mall, Republic of Seychelles.

1. Purpose
The purpose of this notice is to provide clarity to taxpayers who are liable to the payment of CSR Tax and TM Tax notwithstanding their business tax liability.

2. Notice
Any person liable to pay Corporate Social Responsibility Tax and/or Tourism Marketing Tax is subject to the normal business tax liability that is payable by any non exempted person in accordance with provisions of the Business Tax Act 2009.

3. Date of effect
This notice applies from the 1st January 2013.

Jennifer Morel
Revenue Commissioner

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