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Business Tax (Business Tax Return Form) Regulations, 2013 (Statutory Instrument 83 of 2013)

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

Seychelles

Business Tax Act, 2009

Business Tax (Business Tax Return Form) Regulations, 2013

Statutory Instrument 83 of 2013

  • Commenced on 30 December 2013

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


[SI 83 of 2013; 99 of 2014.]


1. Citation

These Regulations may be cited as the Business Tax (Business Tax Return Form) Regulations, 2013.

2. Business Tax Return Form

The Business Tax Return Form shall be in the following forms—

(a)the Presumptive Business Tax Return: where the annual turnover is less than SCR1.0 million, shall be in the form set out in Schedule 1;
(b)the Business Tax Return: where the annual turnover is more than SCR1.0 million shall be in the form set out in Schedule 2.


Schedule 1

Presumptive tax return (BT004): http://www.seylii.org/greybook[Schedule 1 repealed and substituted by regulation 2 of SI 99 of 2014 w.e.f. 15 December 2014]

Schedule 2

Business tax return (BT005): https://www.seylii.org/greybook