Accommodation Turnover Tax Act, 2022
Act 34 of 2022
- Published in Supplement to Official Gazette on 30 December 2022
- Assented to on 29 December 2022
- Commenced on 1 January 2023
- [This is the version of this document from 30 December 2022.]
1. Short title and commencementThis Act may be cited as the Accommodation Turnover Tax Act, 2022 and shall come into operation on the 1st January, 2023.
2. Application of Act
3. InterpretationIn this Act, unless the context otherwise requires—“Accommodation Turnover Tax” means the tax levied and payable under section 4;“business” has the same meaning provided under the Business Tax Act (Cap 20);“Commissioner General” means the Commissioner General appointed under section 4 (1) of the Seychelles Revenue Commission Act, 2009;“entity” has the same meaning provided under the Business Tax Act (Cap 20);“Minister” means the Minister responsible for finance;“permanent establishment” has the same meaning provided under section 2A of the Business Tax Act (Cap 20);“person” means an individual, partnership, entity, trust, government body or a permanent establishment carrying on a business in Seychelles;“Revenue law” means—(a)this Act;(b)an Act listed in the Schedule to the Seychelles Revenue Commission Act, 2009;(c)any other Act under which a tax, duty, fee, levy or charge is imposed, of which the responsibility for the general administration of the tax, duty, fee, levy or charge is on the Commissioner General; and(d)any regulation or subsidiary legislation made under an Act referred to in paragraph (a) to (c).“tax year” means the period of twelve months beginning on the 1st day of January in any year and ending on the 31st December in that year or any substituted tax year as approved under section 26 of the Business Tax Act, 2009;“turnover” means the gross receipts from the carrying on of business including the consideration received from the disposal of trading stock and the gross fees for the provision of services derived by a person from sources in Seychelles.
4. Imposition and liability of Accommodation Turnover Tax
5. Manner of payment of Accommodation Turnover Tax
6. RegulationsThe Minister may make regulations—
History of this document
01 January 2023
30 December 2022 this version
29 December 2022