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Business Tax (Exemption of Tax to Individual Farmers and Fisherman) Order, 2019 (Statutory Instrument 85 of 2019)

Primary work
Business Tax Act, 2009 (Chapter 20)
(unknown)
This is the latest version of this legislation commenced on 31 Dec 2019.

Seychelles

Business Tax Act, 2009

Business Tax (Exemption of Tax to Individual Farmers and Fisherman) Order, 2019

Statutory Instrument 85 of 2019

  • Assented to on 30 December 2019

  • Commenced on 1 December 2014

  • [This is the version of this document from 31 December 2019.]


In exercise of the powers conferred by section 12(2) (a) of the Business Tax Act the Minister responsible for Finance makes the following Order—


1. Citation

This Order may be cited as the Business Tax (Exemption of Tax to Individual Farmers and Fisherman) Order, 2019.

2. Exemption

(1)The income derived by Individual Farmers and Fisherman from farming and fishing activities shall be exempt from business tax under the Business tax Act.
(2)The exemption under subregulation (1) shall apply from the 1st December, 2014.

MADE this 30th day of December, 2019.Maurice Loustau-LalameMinister of Finance, Trade, Investment and Economic Planning