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

Jurisdiction: Seychelles
Citation: Statutory Instrument 44 of 2011
Primary work: Income and Non-Monetary Benefits Tax Act, 2010
Date: 8 November 2017
Language: English
Type: Legislation
Download: Download PDF (180.7 KB)

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acts done, decision taken, information provided, authorisation or permission granted under and in accordance with the repealed regulations shall continue to have effect in accordance with their terms until amended, annulled or withdrawn in accordance with the written regulations.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

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History of this document

01 July 2011

Commences.