SEYCHELLES REVENUE COMMISSION

MINISTRY OF FINANCE

GOODS AND SERVICES TAX ACT 2001 & REGULATIONS 2003

SERVICES

Return to: Commissioner of Revenue, PO Box 50, Orion Mall, Victoria

GST RETURN FOR THE MONTH OF______20______

(Please use a separate return for each month)

Payer I/D --Industry Code--

See reverse for Industry Code. If no code, leave blank

BUSINESS NAME ______

ADDRESS ______

NATURE OF BUSINESS ______

______

GROSS PAYMENTS RECEIVEDR € $

(Inclusive/Exclusive of GST)

- Less Items Not Subject to GST R € $

TAXABLE SALES REVENUE R € $

GST Rate (see reverse) ____% ____% ____%

GST Payable R € $

Plus any Penalty and

Additional Tax for Late Payment R € $

TOTAL REMITTANCE

Cheque NumberR € $

As owner, Public Officer or Partner, I hereby declare that the particulars contained in this return are true and accurate.

SIGNATURE ______DATE ______

Note: Penalty and Additional Tax for late payment of payments not made within 21 days of the end of the month must be calculated at 10% Flat rate (for penalty) + 20% per annum (for additional tax) for the period the tax remained unpaid.

SCHEDULE 2 - SERVICES
(PART 1)
DESCRIPTION / GROSS RATE / NET RATE / INDUSTRY CODE
1. / A person carrying on the business of an accountant, bookkeeper or auditor / 15% / 17.647% / 73 02
2. / A person carrying on the business of an architect or draughtsman / 15% / 17.647% / 70 02
3. / A person carrying on the business of a surveyor, including marine surveyor, quantity surveyor or land surveyor / 15% / 17.647% / 71 04
4. / A person carrying on the business of a tax agent / 15% / 17.647% / 73 04
5. / A person carrying on the business of an auctioneer / 15% / 17.647% / 74 08
6. / A person carrying on the business of an insurer / 15% / 17.647% / 66 01
7. / A person carrying on the business of an engineer / 15% / 17.647% / 71 01
8. / A person carrying on the business of a medical practitioner or of providing medical services but excluding such services or activities carried out by a government hospital or clinic / 15% / 17.647% / 81 01
9. / A person carrying on the business of providing complimentary health care services as provided for under the Complimentary Health Care Act / 15% / 17.647% / 81 01
10. / A person carrying on the business of a dentist / 15% / 17.647% / 82 01
11. / A person carrying on the business of an optician / 15% / 17.647% / 84 01
12. / A person carrying on the business of a legal practitioner (except when providing services under a legal aid scheme or when the Attorney General provides services under Section 13 (1) of the Legal Practitioner Act) / 15% / 17.647% / 72 01
13. / A person carrying on the business of a public notary / 15% / 17.647% / 72 02
14. / A person carrying on the business of providing secretarial services (including services as Company Secretary) / 15% / 17.647% / 74 15
15. / Cable and Wireless (Seychelles) Limited & Telecom (Seychelles) Limited / 15% / 17.647% / 59 01
16. / (i) Travel Agent on own services / 7% / 7.527% / 57 01
(ii) Travel Agent on contracted services / 0% / 0% / 57 01
17. / (i) Tour Operator own services / 7% / 7.527% / 55 02
(ii) Tour Operator on contracted services / 0% / 0% / 55 02
18. / A person carrying on the business of providing consultancy, advisory or managerial services including services of a management or financial consultant / 15% / 17.647% / 74 05
19. / A person carrying on the business of property management / 15% / 17.647% / 68 01
20. / A person carrying on the business of an estate agent / 15% / 17.647% / 67 01
21. / A person carrying on the business of providing funeral services including the services of an undertaker / 15% / 17.647% / 88 04
(PART 2)
DESCRIPTION / GROSS RATE / NET RATE / INDUSTRY CODE
1. / A person carrying on the business of a hotel, guesthouse or self-catering establishment / 6.542% / 7% / 93 01
2. / A person carrying on the business of a cafe or restaurant operated from premises leased from or within a hotel, guesthouse or self-catering establishment / 6.542% / 7% / 94 01
3. / A person carrying on the business of a café or restaurant not being a café or restaurant operated within the premises of a hotel, guesthouse or self-catering establishment / 6.542% / 7% / 94 01
4. / A person carrying on the business of providing international air transport in respect only of services for the transport of passengers whose airfares have been procured and paid for in Seychelles rupees for journey originating from Seychelles / 13.043% / 7% / 54 01
5. / A person carrying on the business of providing domestic air transport services inclusive of helicopter services / 6.542% / 7% / 54 01
6. / A person carrying on the business of providing domestic ferry services for the transport of freight or passengers / 6.542% / 7% / 53 01
7. / A person carrying on the business of boat or yacht charter (including a liveaboard) / 6.542% / 7% / 53 02
8. / A person carrying on the business of a car hire operator / 6.542% / 7% / 51 05
9. / A person carrying on the business of an underwater dive operator of dive centre / 6.542% / 7% / 86 04
10. / A person carrying on the business of a water sports operator / 6.542% / 7% / 91 02