Income and Non-Monetary Benefit Tax (Payroll Withholding Statement) (Amendment) Regulations, 2011 (Statutory Instrument 44 of 2011)
Seychelles
Income and Non-Monetary Benefit Tax (Payroll Withholding Statement) (Amendment) Regulations, 2011
Statutory Instrument 44 of 2011
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Commenced on 1 July 2011
- [This is the version of this document at 8 November 2017.]
These Regulations may be cited as the Income and Non-Monetary Benefit Tax (Payroll Withholding Statement) (Amendment) Regulations, 2011. Every employer shall submit a payroll withholding statement to the Seychelles Revenue Commissioner within 21 days after the end of the preceding calendar month, in the form prescribed in the Schedule. An employer having not less than 25 employed persons shall submit the payroll withholding statement in an electronic form, as prescribed in the schedule. The Revenue Commissioner may, by notice in writing, require the employer to submit additional information. The Income and Non-Monetary Benefit (Payroll Withholding Statement) Regulations, 2010 is hereby revoked. Any acts done, decision taken, information provided, authorisation or permission granted under and in accordance with the repealed regulations shall continue to have effect in accordance with their terms until amended, annulled or withdrawn in accordance with the written regulations. [Note: There is no Schedule to the Regulations as gazetted: the prescribed form (reproduced below) is simply appended to the end of the Regulations.]
1. Citation
2. Payroll withholding statement
3. Electronic form
4. Additional information
5. Revocation of SI 94 of 2010
6. Transitional
Employer Name:
Employer Tax Identification Number:
Applicable Month:
Applicable Year:TOTAL WITHHELD AND/OR REMITTED
Total
Non-monetary Benefits Tax
SPF
Income Tax
NON-MONETARY BENEFITS
Total
Other
Food
Housing
Motor Vehicle
PENSION FUND DETAILS
EMPLOYEE
Total SPF
Voluntary Contribution
Compulsory Contribution
Rate
EMPLO YER
Voluntary Contribution
Compulsory Contribution
Rate
SALARY DETAILS
Net Salary
Income Tax Withheld
Income Tax Rate
Total Non Taxable Salary
Other Non Taxable Salary
Non-Taxable Payment in lieu of leave
Non-Taxable Overtime
Non-Taxable Bonus
Total Taxable Salary
Other Taxable Salary
Taxable Bonus
Fees
Allowances
Basic Pay
EMPLOYEE DETAILS
End Date
Start Date
Other Names
Surname
NIN