Related documents
Seychelles
Value Added Tax Act
Value Added Tax (Tax Return Form) Regulations, 2016
Statutory Instrument 79 of 2016
- Commenced on 31 October 2016
- [This is the version of this document at 8 November 2017.]
1. Citation
These Regulations may be cited as the Value Added Tax (Tax Return Form) Regulations, 2016.2. VAT Return Form
The form of return to be filed by a taxable person shall be as set put in the Schedule.3. Submission of return
4. Additional tax on failure to submit return
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.5. Repeal of S.I. 5 of 2013
The Value Added Tax (Value Added Tax Return Form) Regulations, 2013 is hereby repealed.History of this document
31 October 2016
Commences.