On 3 August 2026, the Seychelles Revenue Commission (SRC) implemented a significant procedural change under Part VI of the Revenue Administration Act, ceasing the issuance of copies of tax returns previously submitted by taxpayers upon request. This measure aligns with the Commission’s broader digital transformation strategy and reinforces taxpayer responsibility for record retention as mandated by the Revenue Administration Act. The policy shift aims to reduce administrative burdens on the SRC while ensuring that taxpayers maintain accurate and accessible records for the statutory retention period.
Key Takeaways
- Elimination of Duplicate Return Copies: Taxpayers can no longer request copies of filed returns from the SRC; they must rely on their own retained records or authorized tax agents for historical data.
- Statutory Record-Keeping Obligation Reinforced: The notice emphasizes compliance with Part VI of the Revenue Administration Act, requiring taxpayers to preserve tax returns and supporting documents for a minimum of five years for potential audit or verification.
- Digital Compliance Encouragement: The move supports the SRC’s push toward electronic filing and self-service portals, reducing reliance on paper-based processes and manual service requests.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Original Announcement