Taxpayers’ rights during the tax audit are stipulated both in the Tax Procedure Code and in the Chart of rights and obligations of taxpayers during the tax audit.
These rights are as follows:
1. The right to be notified of the tax audit
Before the tax audit starts, the taxpayer has the right to be notified in writing of the tax audit.
The tax audit notification is prepared by the team that performs the tax audit, approved by the service coordinator, and signed by the head of the tax audit department. This notification is drafted in 3 original counterparts, of which the first is transmitted to the taxpayer:
Seychelles Islands 85 signatory to the Multilateral Convention on Mutual Administrative Assistance in Tax Matters became.
The signing of the Convention represents another important step in the efforts of Seychelles to improve its legal framework and practices in the field of exchange of information for tax purposes.