Business Tax Act, 2009
Business Tax (Exemption of Tax to Farming Partnerships and Farming Entities) Order, 2021
Statutory Instrument 106 of 2021
- Assented to on 29 December 2021
- Commenced on 1 January 2021
- [This is the version of this document from 31 December 2021.]
1. Citation and commencementThis Order may be cited as the Business Tax (Exemption of Tax to Farming Partnerships and Farming Entities) Order 2021, and shall be deemed to have come into force on 1st January, 2021.
2. Exemption from business taxA farming partnership or a farming entity shall be exempted from the payment of business tax on any income derived from any farming activity involving the production of agricultural products.
3. Submission of tax returnsNotwithstanding any law to the contrary, every farming partnership or farming entity shall in accordance with the revenue laws furnish its annual tax returns to the Seychelles Revenue Commission.
4. Expiration of OrderThis Order shall cease to have effect on the 31st December, 2023.
History of this document
31 December 2021 this version
Published in number
29 December 2021
01 January 2021