Related documents
Seychelles
Business Tax Act, 2009
Business Tax (Exemption of Tax to Individual Fishers and Individual Farmers) Order, 2021
Statutory Instrument 107 of 2021
- Published on 31 December 2021
- Assented to on 29 December 2021
- Commenced on 1 December 2014
- [This is the version of this document as it was from 31 December 2021 to 4 December 2022.]
1. Citation and commencement
This Order may be cited as the Business Tax (Exemption of Tax to Individual Fishers and Individual Farmers) Order 2021, and shall be deemed to have come into force on 1st December, 2014.2. Exemption from business tax
An individual fisher and an individual farmer shall be exempted from the payment of business tax on any income derived from any fishing activity or fishing related activity in the case of a fisher, or any farming activity involving the production of agricultural products in the case of a farmer.3. Submission of tax returns
Notwithstanding any law to the contrary, every individual fisher and individual farmer shall, in accordance with the revenue laws furnish annual tax returns to the Seychelles Revenue Commission starting for the year 2021.4. Expiration of Order
This Order shall cease to have effect on the 31st December, 2023.History of this document
05 December 2022 amendment not yet applied
31 December 2021 this version
29 December 2021
Assented to
01 December 2014
Commenced