Value Added Tax (Tax Return Form) Regulations, 2016 (Statutory Instrument 79 of 2016)
Seychelles
Value Added Tax (Tax Return Form) Regulations, 2016
Statutory Instrument 79 of 2016
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Commenced on 31 October 2016
- [This is the version of this document at 8 November 2017.]
These Regulations may be cited as the Value Added Tax (Tax Return Form) Regulations, 2016. The form of return to be filed by a taxable person shall be as set put in the Schedule. Any person who fails to submit a return under this regulation shall be liable to pay additional tax as provided in section 42 of the Revenue Administration Act. The Value Added Tax (Value Added Tax Return Form) Regulations, 2013 is hereby repealed.1. Citation
2. VAT Return Form
3. Submission of return
4. Additional tax on failure to submit return
5. Repeal of S.I. 5 of 2013