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The Seychelles Revenue Commission

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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