All sections · Part XXI: Miscellaneous Provisions
361 对某些法律的豁免
This section has been amended. The text above is the 2016 wording; the amending provisions follow.
(1) 公司，包括公司的所有收入和利润，应免除贸易税法。
(2) 尽管有第(1)款的规定，《营业税法》、《税务管理法》和任何税务条约应适用于一家公司，以使塞舌尔税务局能够遵守根据税务条约向塞舌尔政府提出的信息请求的必要范围。
(3) 就向其付款而言，就《贸易税法》而言，公司应被视为非居民。
(4) 实现的资本收益不需要缴税------。
(a) 就一个实体的股份、债券或其他证券而言。
(b) 一个实体在处置其任何资产的时候。
(5) 对于公司的股份、债券或其他证券，不应缴纳遗产税、继承税、遗产税或赠与税。
(6) 公司应免于遵守《收入和实物利益税法》的规定，除非--。
(a) 它向居住在塞舌尔的雇员（按照《收入和福利税法》的定义）收取薪酬或实物福利，根据《收入和福利税法》应予征税，但不能免税；以及
(b) 雇主没有按照《收入和实物税法》第5条的规定扣留此类薪酬或实物福利税（根据《收入和实物税法》的含义）。
(7) 某一企业应被豁免于以下规定
(a) 《外汇法》；和
(b) 关于公司在塞舌尔境外提供或销售的服务或货物的增值税法，或该法第5(3)条允许的其他情况。
(2) 尽管有第(1)款的规定，《营业税法》、《税务管理法》和任何税务条约应适用于一家公司，以使塞舌尔税务局能够遵守根据税务条约向塞舌尔政府提出的信息请求的必要范围。
(3) 就向其付款而言，就《贸易税法》而言，公司应被视为非居民。
(4) 实现的资本收益不需要缴税------。
(a) 就一个实体的股份、债券或其他证券而言。
(b) 一个实体在处置其任何资产的时候。
(5) 对于公司的股份、债券或其他证券，不应缴纳遗产税、继承税、遗产税或赠与税。
(6) 公司应免于遵守《收入和实物利益税法》的规定，除非--。
(a) 它向居住在塞舌尔的雇员（按照《收入和福利税法》的定义）收取薪酬或实物福利，根据《收入和福利税法》应予征税，但不能免税；以及
(b) 雇主没有按照《收入和实物税法》第5条的规定扣留此类薪酬或实物福利税（根据《收入和实物税法》的含义）。
(7) 某一企业应被豁免于以下规定
(a) 《外汇法》；和
(b) 关于公司在塞舌尔境外提供或销售的服务或货物的增值税法，或该法第5(3)条允许的其他情况。
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”;
