The Seychelles Revenue Commission
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The Seychelles Revenue Commission (SRC) is the Authority established through the Seychelles Revenue
Commission Act (2009) and it came into operation on 1st January 2010. It is the body responsible for
the administration of Revenue Laws. For over 50 years Tax and Customs were divisions within the
Ministry of Finance but following the enactment of the SRC Act these responsibilities
fell under SRC.
The SRC Act 2009 also mandates SRC to operate as an independent Authority with responsibility to conduct its
affairs in a transparent and efficient manner. However, the Ministry of Finance remains the parent Ministry
with the responsibility to oversee major policy issues affecting SRC.
SRC is headed by a Revenue Commissioner who is responsible to the Minister of Finance for the management of SRC
and the administration of the revenue laws.
Since October 2010, Seychelles Revenue Commission has been undergoing major changes in its organizational
structure to make it more in line with international standards and best practice. The structure is made up of
three main divisions namely Domestic Tax, Customs and Support Services. Each division is headed by an Assistant
Commissioner. In January 2010, the post of the Deputy Revenue Commissioner was also created, with the
responsibility to set up and head the Reform Project Office. The Deputy Commissioner and Assistant Commissioners
report directly to the Revenue Commissioner.
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