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Income and Non-Monetary Benefit Tax (Payroll Withholding Statement) (Amendment) Regulations, 2011 (Statutory Instrument 44 of 2011)

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This is the latest version of this legislation commenced on 08 Nov 2017.

Seychelles

Income and Non-Monetary Benefits Tax Act, 2010

Income and Non-Monetary Benefit Tax (Payroll Withholding Statement) (Amendment) Regulations, 2011

Statutory Instrument 44 of 2011

  • Commenced on 1 July 2011

  • [This is the version of this document at 8 November 2017.]


1. Citation

These Regulations may be cited as the Income and Non-Monetary Benefit Tax (Payroll Withholding Statement) (Amendment) Regulations, 2011.

2. Payroll withholding statement

Every employer shall submit a payroll withholding statement to the Seychelles Revenue Commissioner within 21 days after the end of the preceding calendar month, in the form prescribed in the Schedule.

3. Electronic form

An employer having not less than 25 employed persons shall submit the payroll withholding statement in an electronic form, as prescribed in the schedule.

4. Additional information

The Revenue Commissioner may, by notice in writing, require the employer to submit additional information.

5. Revocation of SI 94 of 2010

The Income and Non-Monetary Benefit (Payroll Withholding Statement) Regulations, 2010 is hereby revoked.

6. Transitional

Any acts done, decision taken, information provided, authorisation or permission granted under and in accordance with the repealed regulations shall continue to have effect in accordance with their terms until amended, annulled or withdrawn in accordance with the written regulations.

[Note: There is no Schedule to the Regulations as gazetted: the prescribed form (reproduced below) is simply appended to the end of the Regulations.]

Employer Name:

Employer Tax Identification Number:

Applicable Month:

Applicable Year:
TOTAL WITHHELD AND/OR REMITTED Total    
Non-monetary Benefits Tax    
SPF    
Income Tax    
NON-MONETARY BENEFITS Total    
Other    
Food    
Housing    
Motor Vehicle    
PENSION FUND DETAILS EMPLOYEE Total SPF    
Voluntary Contribution    
Compulsory Contribution    
Rate    
EMPLO YER Voluntary Contribution    
Compulsory Contribution    
      Rate    
SALARY DETAILS Net Salary    
Income Tax Withheld    
Income Tax Rate    
Total Non Taxable Salary    
Other Non Taxable Salary    
Non-Taxable Payment in lieu of leave    
Non-Taxable Overtime    
Non-Taxable Bonus    
Total Taxable Salary    
Other Taxable Salary    
Taxable Bonus    
Fees    
Allowances    
Basic Pay    
EMPLOYEE DETAILS End Date    
Start Date    
Other Names    
Surname    
NIN