Income tax: responsibilities of the employee |12 November 2010

As an employee, it is your right to:

• Query the amount of tax being retained

• Seek explanation regarding your basic pay and all other allowances

• Request a pay slip

• Request to see proof that the tax withheld has been remitted to the SRC

Can I make inquiries at the SRC about income tax paid?

It is the right of each employee to ensure that all taxes deducted have indeed been remitted. The tax remitted every month is accumulated in each employee’s account. If an employee wishes to see the amount of tax that has been remitted, he must report in person at the Seychelles Revenue Commission Advisory Centre, Oceangate House, with his national identity card and also a copy of his latest payslip.

Trained SRC officers will be able to verify the information sought and advise accordingly.

What happens if no account exists for the employee?

There could be many reasons why an employee’s account does not exist or payments cannot be traced. These include but are not limited to:

• Payment has been credited under a different name

• Payment has not been remitted at all

What happens where payment has not been remitted at all?

Where the SRC holds no record of payment or is able to account for some payments only, the employee would be required to provide a statement of employment, which can be obtained at the SRC Advisory Centre, Oceangate House. A payslip is crucial when you are providing this statement.

You will be asked to confirm the period of employment, the amount of salary earned at different intervals and any increment in salary received.

It is important to note that this statement is given under oath and must be accurate in all details.

Action after I have submitted a statement

Once an employee has submitted a statement of employment, the SRC will contact the employer to establish the reasons why payment has not been received.

The employer will also be asked for a detailed payroll to enable the SRC to raise an assessment and recover the outstanding liability.

It is therefore in each employee’s interest to verify that all taxes deducted from emoluments are being remitted to the SRC every month.

Whose responsibility is it to effect payment of any missing income tax?
It is the employer’s responsibility to pay any assessment raised for under/non-payment of income tax.
Notwithstanding the recovery of the tax, an employer liable for any tax he/she was required to withhold is entitled to recover the tax from the employed person(s).

Where do I go for more information?

As an employee, you can obtain more clarification by visiting the SRC Advisory Centre in Room 2 at Oceangate House. You can also visit the SRC website at www.src.gov.sc to get an understanding of the Income and Non-Monetary Benefits Tax Act.

Contributed by the Seychelles Revenue Commission