All sections · Part XXI: Miscellaneous Provisions
361 特定の法律の適用除外
This section has been amended. The text above is the 2016 wording; the amending provisions follow.
(1) 会社は、会社のすべての収入と利益を含めて、貿易税法の適用を受けない。
(2) (1)項にかかわらず、ビジネス税法、税務管理法及び租税条約は、租税条約に基づくセイシェル政府への情報提供要請にセイシェル歳入庁が応じるために必要な範囲で、会社に適用される。
(3) 会社への支払いについては、貿易税法上の非居住者とみなされる。
(4) 実現したキャピタルゲインには税金がかかりません-。
(a) 企業の株式、債券、その他の証券に関するもの。
(b) 企業がその資産のいずれかを処分した場合。
(5) 会社の株式、債券、その他の有価証券については、相続税、継承税、贈与税を支払う必要はありません。
(6) 会社は、以下の場合を除き、所得および現物給付税法の規定を免除される。
(a) セーシェルに居住する従業員（所得・福利厚生税法の意味で）に関して、所得・福利厚生税法で課税され、かつ免除されない報酬や現物支給を受けていること。
(b) 雇用主が、所得税法第5条に基づき、そのような報酬または現物給付にかかる税金（所得税法および現物給付税法の意味において）を源泉徴収していないもの。
(7) 事業は、第1項の規定から免除される。
(a) Foreign Exchange Act（外国為替法）。
(b) セーシェル国外で会社が供給または販売したサービスまたは商品に関する付加価値税法、または同法第5条(3)項で認められたもの。
(2) (1)項にかかわらず、ビジネス税法、税務管理法及び租税条約は、租税条約に基づくセイシェル政府への情報提供要請にセイシェル歳入庁が応じるために必要な範囲で、会社に適用される。
(3) 会社への支払いについては、貿易税法上の非居住者とみなされる。
(4) 実現したキャピタルゲインには税金がかかりません-。
(a) 企業の株式、債券、その他の証券に関するもの。
(b) 企業がその資産のいずれかを処分した場合。
(5) 会社の株式、債券、その他の有価証券については、相続税、継承税、贈与税を支払う必要はありません。
(6) 会社は、以下の場合を除き、所得および現物給付税法の規定を免除される。
(a) セーシェルに居住する従業員（所得・福利厚生税法の意味で）に関して、所得・福利厚生税法で課税され、かつ免除されない報酬や現物支給を受けていること。
(b) 雇用主が、所得税法第5条に基づき、そのような報酬または現物給付にかかる税金（所得税法および現物給付税法の意味において）を源泉徴収していないもの。
(7) 事業は、第1項の規定から免除される。
(a) Foreign Exchange Act（外国為替法）。
(b) セーシェル国外で会社が供給または販売したサービスまたは商品に関する付加価値税法、または同法第5条(3)項で認められたもの。
Translation for information only. Only the English original is legally binding.
Original wording (English, legally binding): Exemption from specified laws
(1) A company, including all the income and profits of a company, is exempt
specified laws
from the Business Tax Act.
(2) Notwithstanding subsection (1), the Business Tax Act, the Revenue
Administration Act and every tax treaty shall apply to a company to the
extent necessary to enable the Seychelles Revenue Commission to
comply with a request for information made to the Seychelles
government pursuant to a tax treaty.
(3) For the purposes of any payment to it, a company shall be regarded as a
non-resident person for the purposes of the Business Tax Act.
(4) No tax is payable in respect of any capital gain made —
(a) with respect to any shares, debt obligations or other securities
of a company;
(b) by a company upon the disposal of any of its assets.
(5) No estate, inheritance, succession or gift tax is payable with respect to
any shares, debt obligations or other securities of a company.
(6) A company is exempt from the provisions of the Income and Non-
Monetary Benefits Tax Act, except to the extent that —
(a) it receives any emoluments or non-monetary benefits on behalf
of an employed person (as defined in the Income and Non-
Monetary Benefits Tax Act) resident in Seychelles which
emoluments or non-monetary benefits are taxable, and not
exempt, under the Income and Non-Monetary Benefits Tax
Act; and
(b) from which such emoluments or non-monetary benefits tax has
not been withheld by the employer (as defined in the Income
and Non-Monetary Benefits Tax Act) pursuant to section 5 of
the Income and Non-Monetary Benefits Tax Act.
(7) A company is exempt from the provisions of —
(a) the Foreign Exchange Act; and
(b) the Value Added Tax Act in respect of services provided or
goods sold by the company outside Seychelles or as otherwise
permitted by virtue of section 5(3) of this Act.
specified laws
from the Business Tax Act.
(2) Notwithstanding subsection (1), the Business Tax Act, the Revenue
Administration Act and every tax treaty shall apply to a company to the
extent necessary to enable the Seychelles Revenue Commission to
comply with a request for information made to the Seychelles
government pursuant to a tax treaty.
(3) For the purposes of any payment to it, a company shall be regarded as a
non-resident person for the purposes of the Business Tax Act.
(4) No tax is payable in respect of any capital gain made —
(a) with respect to any shares, debt obligations or other securities
of a company;
(b) by a company upon the disposal of any of its assets.
(5) No estate, inheritance, succession or gift tax is payable with respect to
any shares, debt obligations or other securities of a company.
(6) A company is exempt from the provisions of the Income and Non-
Monetary Benefits Tax Act, except to the extent that —
(a) it receives any emoluments or non-monetary benefits on behalf
of an employed person (as defined in the Income and Non-
Monetary Benefits Tax Act) resident in Seychelles which
emoluments or non-monetary benefits are taxable, and not
exempt, under the Income and Non-Monetary Benefits Tax
Act; and
(b) from which such emoluments or non-monetary benefits tax has
not been withheld by the employer (as defined in the Income
and Non-Monetary Benefits Tax Act) pursuant to section 5 of
the Income and Non-Monetary Benefits Tax Act.
(7) A company is exempt from the provisions of —
(a) the Foreign Exchange Act; and
(b) the Value Added Tax Act in respect of services provided or
goods sold by the company outside Seychelles or as otherwise
permitted by virtue of section 5(3) of this Act.
Amended since 2016
Act 15 of 2018 · 2019-01-01
by repealing section 361 and substituting therefor the following- "361.(1) Notwithstanding any provisions of this Act, where a company incorporated, continued or converted under this Act derives assessable income in Seychelles, it shall - (a) within one month of deriving of the first assessable income, notify the Registrar in writing that it is deriving assessable income and the nature of the activities giving rise to this assessable income; and (b) within one year of deriving the first assessable income, file with the Registrar an Annual Return accompanied by the documents to be annexed to this Annual Return as required under the Companies Act (Cap 40). (2) The Registrar shall send a copy of the notice in subsection (1)(a) to the Seychelles Revenue Commission. (3) A company which fails to comply with the requirements set out under subsection (1) shall be liable to a penalty of US$100 and to an additional penalty of US$25 for each day or part thereof during which the contravention continues.";
Act 63 of 2021 · 2021-12-20
(h) Section 361 (3) of the principal Act is amended by repealing
the words “of US$100 and to an additional penalty of US$25
for each day or part thereof during which the contravention
continues”, and substituting therefor the words “not
exceeding US$10,000”;
the words “of US$100 and to an additional penalty of US$25
for each day or part thereof during which the contravention
continues”, and substituting therefor the words “not
exceeding US$10,000”;
