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How do I make an objection against a decision made by the Seychelles Revenue Commission?

Businesses or individual taxpayers may sometimes encounter certain circumstances where they are not in agreement with a decision made by the Seychelles Revenue Commission (SRC) pertaining to their tax affairs. In such circumstances, the business or the individual can lodge an objection to contest against or ask for a review of the Revenue Commissioner’s decision.

What is an objection?
An objection is a procedure whereby a business or individual believes that an assessment or any other decisions taken against a particular tax affair is incorrect and may seek an independent review. Every taxpayer has a right to object to a decision made by SRC, and this is clearly stated in the Revenue Administration Act 2009, Section 15(1). For example, if SRC issues a taxpayer with an assessment, the taxpayer can either accept the assessment or object to the outcome of the assessment by lodging an objection.

A taxpayer can complete an objection application form if he / she is dissatisfied with a revenue decision. This should be done within sixty (60) days after service of the notice of the decision has been handed out. SRC may grant an extension of time to lodge an objection where there is reasonable grounds to do so.

Are all requests for lodging an objection granted?
According to the Revenue Administration Act (2009), Section 15(2), if the Revenue Commissioner has previously amended an assessment to ensure that the correct amount of revenue is paid to SRC or to prevent fraud or tax evasion, the applicant will have no further right of objection than they would have had if the amendment had not been made. The only exception to this rule is if by reasons of an amendment a fresh liability is imposed on the taxpayer or an existing liability is increased.

The Revenue Commissioner reserves the right to allow the objection in whole or part, or disallow it, as stated in the Revenue Administration Act 200, Section 15 (4).

How long will it take to receive a response to an objection application?
As per the SRC Customer Service Standards, it will take SRC a maximum of 6 weeks to handle an objection, depending on the complexity of the matter and whether the taxpayer has provided SRC with all relevant information in order to make a decision. If SRC requires additional time the taxpayer will be appropriately contacted.

How to complete the Objection Application Form?
The amendments need to be made by using the Objection Application Form which can be downloaded from here or be collected at the SRC’s offices. The form consists of Sections A – E.

Section A: In this section, it is required to enter the details of the persons SRC will liaise with to keep them informed about their application status. By having the’ correct business details, SRC will be in a better position to keep the business informed about its application status.

Section B: This section provides details of the taxpayer the objection applies to.

Section C: This section provides details of the specific decision that the taxpayer is objecting to. The objection needs to be as specific as possible and specific to a set tax period as well, indicated by the starting and ending dates to which the objection relates (E.g. 1 January 2014 to 31 December 2014). It is also required that the business provides reasons why it believes that the decision made by SRC is incorrect. All relevant facts should be provided, along with arguments, information and documentation to support the objection. Any relevant supporting documents must be attached to the form.

Section D: This section is a checklist that has to be completed in regards to identifying whether the objection was lodged within the required timeframe. It also makes provisions to give clear reasons why the objection was lodged outside the timeframe (if applicable).

Section E: This part is to be signed and dated by the person who is completing this form and providing any additional information attached. By signing this Section, the business is declaring that all information provided on the form is accurate and in accordance with the request presented by the taxpayer.

Where do you submit the Objection Application Form?
You can lodge this application once completed via:
  • E-mail: objections@src.gov.sc
  • Fax: +248 4225565
  • Post: Revenue Commissioner, Seychelles Revenue Commission, P.O. Box 50, Victoria, Mahé, Seychelles.
  • Hand-deliver: Seychelles Revenue Commission, 2nd Floor, Orion Mall.
For more information
You can email us at objections@src.gov.sc or visit any of our SRC office at Orion Mall - 2nd Floor

Website Published Date: 16th May 2014

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