Introducing the Progressive Income Tax System · The Progressive Income tax is a system whereby the...

Quarterly Journal of Information www.src.gov.sc Page 1

Introducing the Progressive Income Tax System

P.1 Service standards P.2 Duty free procedures P.3 Vat when do I apply appor-tionment rule P.4 Trends & New Software

SRC— implementation of the Progressive Income Tax

continues to move forward

T he Seychelles Revenue Commission (SRC) has been busy in the past few

months with the implementation of recent reforms in the Income and Non

-Monetary Benefits Tax Act. The Progressive Income Tax (PIT), which took

full effect on the 1st June 2018 brings about a radical change in the way

income tax is calculated on an employee’s monthly salary. According to the

Ministry of Finance, Trade Investment and Economic Planning, most citizen

employees will experience an increase in their take home pay.

The Progressive Income tax is a system whereby the tax rate increases as the

taxable income increases. This form of taxation is regarded as more equitable

as an employed person earning a high income will have a higher effective tax

rate when compared with a person earning a lower income.

As part of its educational campaign, the SRC conducted a series of workshops

on Mahé, Praslin and La Digue to sensitize both employees and employers

about the new regime. The participants had the opportunity to seek clarifica-

tions and work through some examples of calculations.

Continued on page 2...

SRC appoints new Commissioner of

Customs – page 2

SRC benefits from WCO t raining in

Project Management - page 3

SRC signs memorandum of under-

standing - page 3

Familiarization Visit - page 4

Appointment of SRC Board Members -

page 6

Amendments in Tax and Customs

Legislations- page 8

Promoting Compliance: Introduction

of the Tax Clearance Certificate -

page 9

Penalties for Non-Compliance- page

10

Zero-Rated Supplies under Value Add-

ed Tax (VAT)- page 11

SRC Staff Excel in Online Tax Audit

Course — page 12

CUSTOMS CORNER

Journal of Information

ISSUE JULY 2018

SRC Acquires Top of the Art Pallet

Scanner - page 13

Returning Residents and Graduates-

page 14

SRC’s Customs Officials receives train-

ing from WCO experts- page 15

Customs Instructions For Passengers-

page 16

IN THIS ISSUE

SRC in action-page 17

Health & wellness page 17

ALSO IN THIS EDITION

TAX CORNER


IN THIS ISSUE


Seychelles Revenue Commission wel-

comes new Commissioner of Customs —

Mr. Paul Barrack.

Mr. Barrack brings more than 15 years of Customs and Trade experience to his new role at the Customs Division. His role at Customs includes advising the Commissioner General on all matters relating to Customs revenue and compliance with related legisla-tions and implement strategies to secure and facilitate trade, safeguard the borders of Seychelles and implement other Government policies.

Before taking this new position, Mr. Barrack was a Customs Consultant at the Trade Division of the Minis-try of Finance, Trade and Economic Planning. Prior to that, he held the position of Customs Adviser at the Seychelles Revenue Commission.

Mr. Ronald Cafrine, Commissioner General of SRC stated that “we are delighted to welcome Mr. Barrack to the SRC team, a talented professional with a wealth of knowledge in Customs and Trade particularly in the area of Trade Facilitation”. On his part, Mr. Barrack explained that he feels honored to return to SRC in this new role and that he is confident that together with the support of his team, he will be able to bring Customs to the next level”. Mr. Barrack’s appointment took effect since the 16

th April 2018.

SRC appoints new Commissioner of

Customs

ISSUE JULY 2018 Journal of Information

….Continuation of page 1

The SRC’s website provides information on the latest PIT

news releases, fact sheets and legislation. Additionally, we

have a dedicated webpage with insights on significant devel-

opments related to PIT. To help individuals identify the cor-

rect amount of taxes due, the SRC released a new withholding

calculator which is posted on www.src.gov.sc.

SRC Customs Management Team welcoming Mr Barrack


SRC benefits from WCO training in Project Management

A five day intense training course was conducted

by two WCO facilitators at the CEPS conference

room Orion Mall, on Project Management as

from the 11th -15th June 2018.

The Seychelles Revenue Commission (SRC) col-

laborated with the two World Customs Organisa-

tion (WCO) consultants Mr. Patrick Gyan and

Mr. Richard Chopra with the aim of empowering

SRC Administration to effectively design and

manage reform and modernization initiatives

while having the presentations contextualized in

the Customs reforms programme. Over the five

days, SRC staff from different units from both

Customs and Tax Division benefited from this

WCO funded training.

The training was a mix of presentations, plenary

discussions, group exercise, role plays, and ended

with a group project proposal made in the pres-

ence of a panel. The program was tailored as

building blocks towards the groups creating their

own project proposal. Some of the topics treated

comprises of Introduction, organizational frame-

work, common project failures, result-based

management, governance framework, roles of

project directors, managers, steering committees,

and then taken into the life cycle of project man-

agement.



During the second quarter of the year, the Seychelles Revenue Commission (SRC) saw the signing of two memo-

randum of understanding (MoU) in relations to allowing

exchange of information between organizations.

The first signing took place on the 3rd April between SRC

and the Registrar General (RG) office. The MoU was

signed by the Commissioner General of SRC Mr. Ronald

Cafrine and the Chief Executive Officer of Registrar

General Ms. Wendy Pierre. Also present at the signing was

one witness from both parties, Mrs. Luisa Woodcock and

Mr. Frank Hoareau. The signing took place during a small

ceremony held at the RG’s head office, located on the 1st

Floor of Independence House. The purpose of the MOU is

to promote corporation between the two government

agencies specifically in respect to exchange of information.

The second signing took place on the 14th June

between the Seychelles Investment Board (SIB) a

parastatal entity whose mandate is to facilitate and

promote foreign and domestic investment in

Seychelles and the Seychelles Revenue Commission.

The signing took place at the SRC Headquarters based

at Maison Collet, Victoria. The purpose of this MoU is

to promote corporation between the two governmental

agencies, precisely in respect to exchange of

information while also setting out the responsibilities

of both SRC and SIB with regards to allowing

exchange of specific public information which will

then be used for market research purposes. The MoU

was signed by the Chief Executive Officer of

Seychelles Investment Board Ms. Cindy Vidot, and by

the Commissioner General for the Seychelles Revenue

Commission Mr Ronald Cafrine.

CG of SRC Mr. R.Cafrine and the CEO of Registrar

General Ms. W. Pierre

CG of SRC Mr. R.Cafrine and the CEO of SIB Ms. C.Vidot



SRC welcomes the newly appointed Minister for Finance, Trade, Investment and

Economic planning - Ambassador Maurice Loustau-Lalanne.

The new Minister for Finance, Trade, Investment and Economic planning - Ambassor Maurice Loustau-Lalanne

and his delegation conducted a familiarization visit at the Seychelles Revenue Commission headquarters on

Thursday 19th July.

During his familiarization visit, Ambassador Loustau-Lalanne was accompanied by an active delegation which

comprised of representatives from Finance, Trade and the Seychelles Revenue Commission. Members of the

delegation included members of the Executive Management of SRC, the Secretary of State, the Principal

Secretaries and some senior officials from the Ministry of Finance, Trade, Investment and Economic Planning.

Throughout the half day visit, the Minister did his first tour of the offices on 2nd and 3rd floor of Maison Collet

building in Victoria. The SRC staff present had the opportunity to meet with him and his delegation and voice out

their concerns. During his tour, he was briefed on the status of SRC’s Tax Division, Support Services, Deputy

Commissioner General’s Office and Commissioner General’s Office. The staff had the opportunity to discuss on

existing challenges as well as progress that has been made since the last visit of the previous Minister for Finance

Trade and Economic Planning, Dr. Peter Larose.

Some of the concerns raised included the ongoing issue of being understaffed, lack of workspace for certain units,

enduring slow recruitment procedures, and having low salary package that is inadequate to match the amount

work that other staff have to do to cover for the lack of staff in some units. Other concerns raised were in relation

to faulty performance of SRC’s Client Management System (CMS). Staff of SRC also pointed out that progress is

being made in 2018 with regards to collection of taxes and tax in arrears as opposed to last 2017 collection rate.

Some of the concerns raised included the

ongoing issue of being understaffed, lack

of workspace for certain units, enduring

slow recruitment procedures, and having

low salary package that is inadequate to

match the amount work that other staff

have to do to cover for the lack of staff in

some units.

….Continued of page 5

Familiarization Visit

Photos of the Minister and his delegation whilst meeting with staff of

SRC at the Maison Collet .



….Continuation of page 4

Other concerns raised were in relation to faulty

performance of SRC’s Client Management System

(CMS). Staff of SRC also pointed out that progress is

being made in 2018 with regards to collection of taxes

and tax in arrears as opposed to last 2017 collection

rate.

Both the Minister and the Commissioner General

assured staffs that their concerns have been heard and

that he would try his very best to address these

ongoing issues within their work mandate. At the end

of the visit, the Minister and his delegation chaired a

meeting with the Commissioner General of SRC and

his management team. During the meeting,

Mr. Cafrine informed the Minister that SRC is indeed

pushing forth with its attempt to get HR autonomy so

that SRC can have better control over staff recruit-

ment and other HR related challenges.

Ambassador Loustau-Lalanne gave SRC his commit-

ment to continue the good collaboration between

Seychelles Revenue Commission and Ministry of

Finance, Trade, Investment and Economic Planning

and he has advised that he and his delegation will be

organizing another to visit to SRC Customs Division

soon.



President Danny Faure has appointed to the Seychelles Revenue Commission its first governing Board which tops

the role of the existing Commissioner General.

This appointment follows the amendments made to the Seychelles

Revenue Commission Act early 2018, whereby the Act now

makes provision, for the first time, for the Revenue Commission

to be administered by a Board. This change is in accordance with

new governance policies being applied across the public sector.

The Board Members have been appointed for a period of three

years, effective from 1st March 2018.

The Chairperson of the Board of the Commission is Mr Chrystold

Chetty and the other Board Members are PS Damien Thesee, PS

Cillia Mangroo, Mr Serge Durup, Mr Charles Morin, and Mr

Steve Jardine.

With the appointment of this new board, the chairman and his

members are now responsible for appointment of officers in

managerial positions, on fixed term contracts for the efficient

performance of the functions of the Commission, they are also

responsible for appointment of sub committees deemed neces-

sary for the administration of its functions, the board may give general or specific directions on a particular sub-

ject to the Commissioner General or to the secretary and the board may also call for any information, docu-

ments or other materials from an officer of the Commission and , not withstanding any other written law, make

use of such information , document or other material for the functions of the Commission or its powers under

the Act.

Following their debut in their appointed position, the Board has held several productive meetings with SRC

management to discuss on the way forward for SRC. The Board has also had the opportunity to participate in two

onboarding sessions. The first session was with Headquarters and Tax division. The second was with Customs

Division. An additional informative activity that the dynamic Board members participated in was a site visit to

SRC’s Customs Division based at the seaport area. During the visit the Chairman and his members not only got to

familiarize themselves with the Customs operational premises but also had the opportunity to meet and discuss

with staff at their workstations about their work challenges and concerns. The Board also welcomed staff input on

how their units/division and the whole SRC can be improved to make their current operation more productive.

The board has made it a primary goal to organize for similar site visits of the other SRC units that they have

not yet covered in the near future.

Appointment of SRC Board Members

Mr. Chrystold Chetty—Chairperson of SRC Board

(Photo by Statehouse Press)


Photos of the Minister and his delegation

whilst meeting with staff of SRC at the Mai-

son Collet .


Photos of the SRC Board members during

the first session of Customs familiariza-

tion visit held on the 27th July 2018.



Customs Management Act 2011

SI 35 of 2018 - Customs Management (Tariff and Classification of Goods) (Amendment) Regulations, 2018

Excise Tax Act 2009

SI 34 of 2018 - Excise Tax (Amendment of Schedule 1) Regulations, 2018

SI 27 of 2018- Excise tax ( Fuel exemptions/Concessions) Regulations, 2018

Income and Non-Monetary benefits Tax Act 2010

SI 5 of 2018 - Income and Non-Monetary Benefits Tax (Exempt Emoluments) Regulations, 2018

SI 6 of 2018 - Income and Non-Monetary Benefits Tax (Payroll Withholding Statement) Regulations, 2018

SI 25 of 2018 - Income and Non-Monetary Benefits Tax (Amendment) Act 2017 (Commencement) Notice, 2018

SI 30 of 2018 - Income and Non-Monetary Benefits Tax (Amendment of Fourth Schedule) Regulations, 2018

SI 31 of 2018 - Income and Non-Monetary Benefits Tax (Payroll withholding statement) (Amendment) Regulations,

2018

Act 27 of 2017- Income and Non-monetary Benefit Tax (Amendment) ACT, 2017

Value Added Tax Act 2012

SI 33 of 2018 - Value Added Tax (Amendment of First Schedule) Regulations, 2018

Revenue Administration Act 2009

SI 7 of 2018 - Revenue Administration (Filling of Business Activity Statement) (Amendment) Regulations, 2018

Business Tax Act 2009

SI 1 of 2018 - Business Tax (Amendment of Second Schedule) Regulations, 2017

SI 42 of 2018- Business Tax ( Amendment of first schedule) Regulations, 2018

CUSTOMS

TAX


Promoting Compliance: Introduction of the Tax Clearance Certificate


In line with its strategic objective to increase the level of compliance within the private sector, the

Seychelles Revenue Commission (SRC) in partnership with the National Tender Board have intro-

duced a Tax Clearance Certificate for bidders of public tenders. This initiative is part of the SRC’s

Enforcement Collection Strategy, which aims at reducing the level of tax arrears. Bidders have

limited choice, but to settle their tax debts with the SRC to become eligible for participating in

public tenders.

The issuance of Tax Clearance Certificates

have started since the 1st January 2018, and

so far a total of 1,100 certificates have been

issued. Businesses wanting to apply for a

certificate have to do so by writing to the

Commissioner General of the SRC. The

SRC then has a period of not more than five

days to respond to the taxpayer request. The

taxpayer then has to attach the certificate to

their tender documents upon submission to

the National Tender Board.

There are two conditions required for a tax-

payer to qualify for a Tax Clearance Certifi-

cate. Firstly the taxpayer should not have

any outstanding debts and secondly no out-

standing returns. When a person does not

qualify for a Tax Clearance Certificate, nego-

tiation for a settlement is done before issuing

the certificate.

Once issued, the Tax Clearance Certificate

is valid for one year.

Sample of a Tax Clearance Certificate


The Seychelles Revenue Commission (SRC) would like to remind all businesses that the penalties applicable to late submission and payments of the Business Activity Statement (BAS), Presumptive tax return, Business tax return and Value Added Tax (VAT) return is as follows:

Penalties imposed is as per the Revenue Administration Act 2009 (RAA).

1. Late lodgment penalties

SR 500 in the case of an employer of a small business plus SR 50 for each week or part of a week that the form is not furnished;

SR 1,000 in the case of an employer of a medium business plus SR 100 for each week of part of a week that the form is not furnished;

SR 5,000 in the case of an employer of a large business plus SR 500 for each week or part of a week that the form is not furnished.

2. Late Payment penalties (10% of the amount due to the SRC)

3. Interest (Central Bank prime lending rate + 3%)

Note that the due date for submission and payments of returns are on the 21

st of each month, unless

approved otherwise by the Revenue Commissioner.

Penalties for Non-Compliance


For more information contact us on 4293737 or visit any of our offices during working hours.

Website: www.src.gov.sc


All supplies within the scope of VAT are either taxable

or exempt under the VAT Act 2010. A taxable supply is

chargeable to VAT at the standard rate of 15% or zero-

rated which is a supply chargeable at the rate of 0%.

When the transaction is zero-rated, this means that the

VAT charged on inputs relating to these goods can be

claimed as input tax.

What is the difference between exempt and zero-

rated supplies?

An exempt supply is not subject to VAT. A zero-rated

supply is a taxable supply, but charged at a VAT rate of

0%.

Whilst input tax incurred in the making of zero-rated

supplies can be claimed, input tax used to make exempt

supplies cannot be claimed as a deduction.

What types of business activities are zero-rated?

Export;

A supply of goods imported to be manufactured then

exported;

Services directly in connection with temporary

imported goods;

Services provided by a licensed, International Corpo-

rate Service Provider / Companies Special License;

A supply of telecommunication services to a

non-resident;

A supply of international transport services;

A supply of maritime service including maintenance

and repair of vessel;

A supply of goods made by a duty free shop.

Please refer to the Second Schedule of the VAT Act for the complete

list.

Do I need to register if I make zero-rated supplies?

The general requirement is that it is compulsory for

businesses making taxable supplies and whose annual

turnover is within the VAT threshold of SR 2 million to

register for VAT. This will also include businesses

making exclusively zero-rated supplies.

A business making zero-rated supplies whose turnover is

below the VAT threshold can also choose to register on a

voluntary basis if it wishes to. However, the business

must satisfy the following requirements:

Has kept and / or will keep proper records;

Is compliant with all revenue laws;

Has a fixed place of doing business; and

Must remain registered for at least twelve months.

Once registered (voluntarily), the business cannot dereg-

ister for a minimum period of twelve months.

Is a VAT invoice required for zero-rated supplies?

It is a requirement under the VAT Act that VAT

registered businesses issue a VAT invoice to their

clients. This also applies to suppliers of zero-rated

goods.

Zero-Rated Supplies under Value Added Tax


Seychelles Revenue Commission (MAHE)

3rd Floor, Maison Collet, Victoria

(+248) 4293737

Seychelles Revenue Commission

(PRASLIN), 1st Floor, Pension Fund

Building, Grand Anse Praslin

(+248) 4232041


Four SRC staff were enrolled in an online audit

course with the African Tax Administration Forum

(ATAF) with the aim of gaining a solid under-

standing of the fundamentals of tax auditing.

Some of the topics covered included understand-

ing the purpose of audits, principles of ethics in

auditing, understanding the audit process from

planning to closure and audit techniques. The

course provided a platform for the auditors to

apply their audit skills to a range of examples and

cases. The online course is then followed by a

face to face intermediate-level seminar which the

four staff are expected to attend in Tanzania.

SRC Staff Excel in Online Tax Audit Course



Customs House , New Port , Mahe

(+248) 4293758


Customs- Airport Cargo, Pointe Larue (+248) 4384140

The four staff that enrolled on the program.

NOW AVAILABLE AT SRC

PAYMENTS BY EPOS (ELECTRONIC POINT OF SALE)



SRC Acquires Top of the Art

Pallet Scanner

Several Customs officers based at the Seychelles

Seaport have been following multiple training

sessions since June 2018 on how to use the new

scanner.

The officers are being trained by a local consultant

Mr. Claude Mondon – Director of MONDOTEK

Engineering and consultancy services in how to

use the scanner effectively especially with regards

to how to read the scanned images. This in turn

will help the officers to be able to better detect any

illicit goods or contrabands that have been

concealed in consignments being brought into the

country.

The scanner project has been funded under the

SRC Budget and was purchased from Smiths

Detection, an international operation and UK

based global technology business of the Smiths

Group. All installation works were carried out by

Rey & Lenferna Home and engineering solutions –

a company based in Mauritius that has been

contracted by Smiths Detection.

Once the enclosed area for the scanner is com-

pleted, the scanner will be used by Customs offic-

ers to scan incom-

ing pallets from

containers or even

to scan LCL cargo

(less than contain-

er load cargo) that

have been earmarked as high risk cargo or based

on information that Seychelles Customs receives

from other border agencies that may consider a

particular cargo to be high risk. Officers from other

agencies such as the Seychelles Anti-Narcotics

Bureau (ANB) may also seek customs assistance

to make use of the scanner for their investigation

purposes.

It is expected that once the project is completed

and the scanner becomes fully operational for

service, it will facilitate trade, as it will reduce the

amount of physical inspection currently being done

and therefore also reduce the clearance time of

cargo at the Seaport. Having the scanner up and

running, would also allow Customs division to

divert some of its resources such as manpower to

other locations that requires more assistance of

customs officers which can help to support risk

based border management whilst improving

Customs service delivery in line with the SRC

service standards.

Customs Officer with representative from Rey &

Lenferna Home and Engineering solutions



Who do we consider as a returning resident / graduate?

A returning graduate is a citizen of Seychelles who has been studying abroad at an educational institution recognized by the

Ministry responsible for Education, for a minimum period of 9 months.

A returning resident is a Seychellois citizen who has been absent from Seychelles for a continuous period of not less than 2

years and is returning to Seychelles to take up permanent residence.

What type of concessions are returning residents and graduates entitled to ?

The following are entitlements for a returning resident and graduate:

Duty free on used personal items;

Duty free on used household items;

SR1000 tax free for new household effects

Permission to import used second hand car

It is important to note that new items will be subjected to the applicable rate of Customs duty and taxes over and above the

SR1000 tax free allowance for new household effects.

What are used personal and household items?

Used personal and household items are goods which the returning resident or graduate have owned, possessed, and used be-

fore returning to the country of residence. It is very important that the items meet the three requirements of ownership, posses-

sion and used to qualify for those mentioned duty free entitlements.

Used items must have been in the possession of the owner for a period of 12 months or more to be exempted from payment

of taxes.

It is advisable to keep receipts when purchasing goods intended to be brought back to the country. The receipts must be pre-

sented to Customs upon importation of the goods. It very important to note that in cases where restricted goods are being im-

ported, such goods must be accompanied by an import permit.

What are conditions for importing a used /second hand vehicle?

A returning resident/graduate may also import a new or used motor vehicle. However, there is no concession on such imports

– the applicable taxes/duties have to be paid at the point of entry. Only one vehicle is allowed per person.

The used second hand vehicle must be:

for passenger use only;

classified under HS code 8703 or HS code 8711 only;

not older than 3years at the time it lands in the country;

right hand wheel drive.

Once an import permit has been issued to import a second hand vehi-

cle, the returning resident or graduate will not be allowed to import

another second hand motor vehicle or motor cycle if he/she decides

to move overseas again.

All goods to be imported must enter the country within six

months following the return of the graduate/resident.

Continued on page 15…

Returning Residents and Graduates



SRC’s Customs Officials receives training from

WCO experts.

A group of fifteen Customs officers received training in “Airport passenger control and Analysis” to help develop their skills in questioning types and techniques, manifest data identification, passenger profiling, search techniques, and in passport and e-ticket data identification.

Such capacity building development is crucial in this new customs environment and the challenges that come with it. The training itself was conducted by two WCO experts; Australian - Mr. Mathew Bannon and Canadian – Ms. Jatinder Kaur Randhawa at the request of Seychelles Revenue Commission as part of its capacity building program. The four days training program was held from the 22nd to 25th May 2018 in Seychelles and was funded by the World Customs Organisation Secretariat.

With this training, the Customs officers aim to be more proactive in their daily responsibilities especially with regards to improving Seychelles border security and combat illicit trades more effectively.

Photos above: The participants during the training sessions and in a souvenir photo with the two WCO

experts and the Commissioner General of SRC.

Cont

ribut

ing

Towa

rds a

Stro

nger

Sey

chell

es



Data taken from http://www.doingbusiness.org/data/exploreeconomies/seychelles

Ease of Doing Business Rank 95

Starting a Business 141

Dealing with Construction Permits 131

Getting Electricity 134

Registering Property 62

Getting Credit 133

Protecting Minority Investors 108

Paying Taxes 29

Trading across Borders 88

Enforcing Contracts 130

Resolving Insolvency 67

World Economic Ranking

Seychelles

What is a tax free allowance for passenger?

This is the total value of goods a passenger is allowed

to bring into the country without paying duties/taxes.

This allowance includes a given value of import as

accompanied baggage. However, in order for these

goods to be exempted they:

Must be for the personal use of the passenger

Must not be intended for resale or used as trade goods.

Must not be of a commer-cial quantity.

NB: Commercial goods are always taxable.

Customs Instructions For Passengers

...continued from page 13

New Household items will be liable to Customs duty and

taxes at the applicable rate. However, returning graduates/

residents are entitled to a concession of SR 1000 per person

on the value of the new household effects. This will apply in

the case of a passenger who is accepted by the Assistant

Commissioner of Customs as transferring to his/her place of

residence from another country to the Seychelles.

What are the documents required for the clearance of

goods at customs?

The following documents are needed for clearance of goods

at Customs:

Unaccompanied personal effects statement form collect-

ed at Customs office. The form has to be completed

and submitted as a scanned copy attached with the Bill

of Entry;

Bill of Entry using the Extended procedure IM 4000 and

National Code 9904;

Invoices/Receipts;

Bill of Lading/Airway Bill;

Packing List/ List of goods in cargo;

Copy of passport showing exit from Seychelles;

Copy of passport of most recent entry in the Seychelles;

Import permit ( if applicable) ;

Letter from organization to certify that the student/

graduate was sent for studies or in cases whereby the

student/graduate went to study at their own expenses,

they must provide document (s) proving their attend-

ance at the institution of study ( if applicable).

****************


Staying Hydrated

Are you thirsty or is your urine really dark? Have you been experiencing things such as

headaches , fatigue, constipation, poor skin, dizziness & brain fog?

Well these are typical signs of being dehydrated !

So, why not fill up a large reusable bottle & have it near your desk. If water isn't your thing try pimping it with mint,

lemons, or oranges. You can also brew a nice cup of herbal tea

(soft drinks, alcohol, black tea & coffee don't count as it actually

dehydrates you so make sure to drink more water.

If you are doing field work,

breastfeeding, pregnant or

exercising you will need to drink more.

SRC’s 2016 office Choir Team


SRC in action at job fair, meetings, workshops, trainings and when dealing with clients.

ISSUE JULY 2018

Proudly Brought to you by

Seychelles Revenue Commission, Maison Collet Mahé, Seychelles (+248) 4293737

ALSO IN THIS EDITION

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