Business Tax Act, 2009
Business Tax (Exemption of Tax to Individual Fishers and Individual Farmers) Order, 2021
Statutory Instrument 107 of 2021
- Assented to on 29 December 2021
- Commenced on 1 December 2014
- [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 Individual Fishers and Individual Farmers) Order 2021, and shall be deemed to have come into force on 1st December, 2014.
2. Exemption from business taxAn 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 returnsNotwithstanding 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 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 December 2014