Business Tax (Business Tax Return Form) Regulations, 2013

This is the latest version of this Statutory Instrument.
Jurisdiction
Seychelles
Citation
Statutory Instrument 83 of 2013
Primary work
Business Tax Act, 2009
Date
8 November 2017
Language
English
Type
Legislation
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Related documents
Seychelles
Business Tax Act, 2009

Business Tax (Business Tax Return Form) Regulations, 2013

Statutory Instrument 83 of 2013

  • Published on 30 December 2013
  • Assented to on 27 December 2013
  • Commenced on 30 December 2013
  • [This is the version of this document at 8 November 2017.]
  1. [Amended by Business Tax (Business Tax Return Form) (Amendment) Regulations, 2014 (Statutory Instrument 99 of 2014) on 15 December 2014]
[SI 83 of 2013; 99 of 2014.]

1. Citation

These Regulations may be cited as the Business Tax (Business Tax Return Form) Regulations, 2013.

2. Business Tax Return Form

The Business Tax Return Form shall be in the following forms—
(a)the Presumptive Business Tax Return: where the annual turnover is less than SCR1.0 million, shall be in the form set out in Schedule 1;
(b)the Business Tax Return: where the annual turnover is more than SCR1.0 million shall be in the form set out in Schedule 2.

Schedule 1

Presumptive tax return (BT004): http://www.seylii.org/greybook[Schedule 1 repealed and substituted by regulation 2 of SI 99 of 2014 w.e.f. 15 December 2014]

Schedule 2

Business tax return (BT005): https://www.seylii.org/greybook
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History of this document

08 November 2017 this version
Consolidation
15 December 2014
30 December 2013
Commenced
27 December 2013
Assented to