SEYCHELLES REVENUE COMMISSION
MINISTRY OF FINANCE
GOODS AND SERVICES TAX ACT 2001 & REGULATIONS 2003
SERVICES
Return to:
Commissioner of Revenue, PO Box 50, Orion Mall, Victoria
GST RETURN FOR THE MONTH OF
___________ 20______
(Please use a separate return for each month)
Payer I/D
--
  
Industry Code
See reverse for Industry Code. If no code, leave blank
BUSINESS NAME ___________________________________________
ADDRESS
________________________________________________
NATURE OF BUSINESS ______________________________________
___________________________________________________________________________________________________
Amount received
in Seychelles
Rupees
GROSS PAYMENTS RECEIVED R
Amount received
in Euros
Amount received
in US Dollars
€
$
(Inclusive/Exclusive of GST)
- Less Items Not Subject to GST
R
€
$
TAXABLE SALES REVENUE
R
€
$
____ %
GST Rate (see reverse)
____ %
____ %
GST Payable
R
€
$
Plus any Penalty and
Additional Tax for Late Payment
R
€
$
TOTAL REMITTANCE
Cheque Number
R
€
$
As owner, Public Officer or Partner, I hereby declare that the particulars contained in this return are true and accurate.
SIGNATURE
__________________
DATE
______________
Note: Penalty and Additional Tax for late payment of payments not made within 21 days of the end of the month must be
calculated at 10% Flat rate (for penalty) + 20% per annum (for additional tax) for the period the tax remained unpaid.
SCHEDULE 2 - SERVICES
(PART 1)
DESCRIPTION
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
A person carrying on the business of an accountant, bookkeeper or auditor
A person carrying on the business of an architect or draughtsman
A person carrying on the business of a surveyor, including marine surveyor, quantity
surveyor or land surveyor
A person carrying on the business of a tax agent
A person carrying on the business of an auctioneer
A person carrying on the business of an insurer
A person carrying on the business of an engineer
A person carrying on the business of a medical practitioner or of providing medical
services but excluding such services or activities carried out by a government hospital or
clinic
A person carrying on the business of providing complimentary health care services as
provided for under the Complimentary Health Care Act
A person carrying on the business of a dentist
A person carrying on the business of an optician
A person carrying on the business of a legal practitioner (except when providing services
under a legal aid scheme or when the Attorney General provides services under Section 13
(1) of the Legal Practitioner Act)
A person carrying on the business of a public notary
A person carrying on the business of providing secretarial services (including services as
Company Secretary)
Cable and Wireless (Seychelles) Limited & Telecom (Seychelles) Limited
(i) Travel Agent on own services
(ii) Travel Agent on contracted services
(i) Tour Operator own services
(ii) Tour Operator on contracted services
A person carrying on the business of providing consultancy, advisory or managerial
services including services of a management or financial consultant
A person carrying on the business of property management
A person carrying on the business of an estate agent
A person carrying on the business of providing funeral services including the services of an
undertaker
GROSS
RATE
NET
RATE
INDUSTRY
CODE
15%
15%
17.647%
17.647%
73 02
70 02
15%
17.647%
71 04
15%
15%
15%
15%
17.647%
17.647%
17.647%
17.647%
73
74
66
71
15%
17.647%
81 01
15%
17.647%
81 01
15%
15%
17.647%
17.647%
82 01
84 01
15%
17.647%
72 01
15%
17.647%
72 02
15%
17.647%
74 15
15%
7%
0%
7%
0%
17.647%
7.527%
0%
7.527%
0%
59
57
57
55
55
15%
17.647%
74 05
15%
15%
17.647%
17.647%
68 01
67 01
15%
17.647%
88 04
GROSS
RATE
6.542%
NET
RATE
7%
INDUSTRY
CODE
6.542%
7%
94 01
6.542%
7%
94 01
13.043%
7%
54 01
6.542%
7%
54 01
6.542%
7%
53 01
6.542%
6.542%
6.542%
6.542%
7%
7%
7%
7%
53
51
86
91
04
08
01
01
01
01
01
02
02
(PART 2)
DESCRIPTION
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
A person carrying on the business of a hotel, guesthouse or self-catering establishment
A person carrying on the business of a cafe or restaurant operated from premises leased
from or within a hotel, guesthouse or self-catering establishment
A person carrying on the business of a café or restaurant not being a café or restaurant
operated within the premises of a hotel, guesthouse or self-catering establishment
A person carrying on the business of providing international air transport in respect only of
services for the transport of passengers whose airfares have been procured and paid for in
Seychelles rupees for journey originating from Seychelles
A person carrying on the business of providing domestic air transport services inclusive of
helicopter services
A person carrying on the business of providing domestic ferry services for the transport of
freight or passengers
A person carrying on the business of boat or yacht charter (including a liveaboard)
A person carrying on the business of a car hire operator
A person carrying on the business of an underwater dive operator of dive centre
A person carrying on the business of a water sports operator
93 01
02
05
04
02