The Seychelles Revenue Commission (SRC) Taxpayer’s Charter


The Revised Taxpayer’s Charter clearly defines the commitment of the SRC towards its clients. It sets out what is expected of taxpayers in all their dealings with SRC and at the same time what taxpayers can expect from the SRC. Through a better understanding of the taxpayers’ rights and obligations the SRC foresees a more collaborative working relationship and a revenue collection system that functions accurately and professionally. This will help the SRC to better discharge its duties towards taxpayers.

What are the SRC Commitments?

Our commitment at the SRC is to deliver quality, efficient service and encourage voluntary compliance. We want to be fair and just in all our dealings with our clients, help and communicate information clearly using various means. Furthermore, we want to raise our standard in relation to our response time and be accountable for all our actions.

What are your rights?

As taxpayers, you have your rights and at the SRC we respect all our clients and so respect their rights as well. Treating you as being honest unless you act otherwise; treating you fairly, reasonably and with respect; providing you with quality service at all times; keeping the information we have about you confidential; respecting your right to an explanation and review are some of your fundamental rights among many others which the SRC respects to ensure that the partnership between taxpayers and us is well embedded.

What are our Obligations?

The relationship we will build with you relies on a concerted effort from both sides. While we respect your rights, it is equally important that you meet your obligations and as such we expect that you register as a taxpayer if you are in business and that you submit your returns on time – no later than March 31 of the following tax year, and that you make correct payments of your tax on time – no later than the 21st day of each month – after your tax liability is due.

As taxpayers you are also obliged to maintain up-to-date and accurate records/documents of your business activities. For the purpose of the revenue laws, businesses are required to maintain their accounts, documents and records (including electronic format) for seven years after the end of the revenue period to which they relate. You have a choice of keeping your records in English, French or Creole.

You must notify the SRC of any relevant changes to your business activities within an acceptable timeframe, most preferably before your next Business Activity Statement (BAS) is due. You must also notify the SRC of any mistakes made with regards to your tax liabilities as the law provides for the imposition of a penalty for an incorrect return/entry, including prosecution in cases of gross negligence or fraud.

You must provide appropriate facilities and documents to SRC’s auditors to enable them to conduct tax audit appropriately to ensure that the right amount of tax is being collected.

For more information

If you require more information about the Taxpayer’s Charter, you can call us on 4293737 or download it from our website ( If you need a hard copy do not hesitate to request for one at our office at the Advisory Centre, Room 2, ground floor at Oceangate House.