General

1. The Seychelles Revenue Commission ("SRC") shall provide to taxpayer’s electronic services under the TMS Portal, through SRC’s website or other eGovernment platforms. The use of the TMS E- Services shall always be governed by these terms and conditions ("T&C"). Any individual who has applied and successfully registered with SRC for using any of the TMS Portal is hereinafter referred to as the "Taxpayer".


2. The TMS Portal provides services through a web application. The Services may include e Registration (to register for TIN and modify data), e-Filing (to submit/furnish returns as required by applicable laws), e-Payment (to pay for taxes, penalty, interest and other fees), e-Request (to submit request for various services), and e-Correspondence (to interact with SRC officers).


3. SRC has the right at any time and from time to time to expand, modify, reduce, suspend, or discontinue the TMS Portal (or any part thereof) with or without prior notice. SRC shall not be liable to the Taxpayer or any third party for any variation, suspension, or discontinuance of the TMS Portal.


4. The SRC may change any provisions in these terms and conditions as necessary. The changes are notified on the service screen to enable users to directly read the details of the changes


5. If a user doesn’t want to accept the changes, the user can stop using the service and cancel the account. For continuing use of the service, it is considered that a user agrees with the changes. All changes are effective as specified in the change notification.

Fees

6. The service is free. However, paid services, according to applicable laws, shall be excluded from free service.

Hyperlinks

7. This TMS Portal may from time to time contain hyperlinks to other websites or sources of information. Such links are provided for convenience only and the SRC take no responsibility for the content and maintenance of or privacy compliance by any linked website. Any hyperlink on the TMS Portal to another website does not imply SRC’s endorsement, support, or sponsorship of the operator of that website nor of the information and/or products which they provide.

Registration

8. The Taxpayer undertakes to provide true and accurate information as required in the application and registration for the use of the TMS Portal, and for TIN registration.


9. A Taxpayer uses email address to setup access right and login to the TMS Portal. The password selected must comply with SRCs standards. The TMS Portal also provides guidance to and will support the password modification strategy to ensure safety and security.


10. Taxpayer will be required to accept the T&C before accessing the TMS E-services and in addition will need to provide all necessary personal information as required by the Anti-Money Laundering and Countering the Finance of Terrorism Act 2020 commonly known as Know your Customer (KYC).


11. The TMS Portal are for the sole and exclusive use by the Taxpayer. At no time and under no circumstances shall the Taxpayer authorize any other person to use his/her TIN, Password to communicate with SRC on his/her behalf in connection with the TMS Portal unless as an authorized Tax Agent, Tax Representative or Public Officer.


12. Any access to the TMS Portal with a Taxpayer's TIN or email address, and Password shall be deemed to be the use of the TMS Services by the Taxpayer himself/herself, unless the Taxpayer can adduce evidence to prove the contrary.


13. If the Taxpayer notices or suspects that his/her TMS account has been compromised, notify SRC as soon as practicable and change your password immediately.

TMS Portal User Responsibilities

14. TMS Portal users acknowledge that they will not participate in the following behaviors.
    1. Stealing IDs, passwords or TIN numbers of a third party or impersonate third-parties.
    
    
    2. Falsely indicating any relationship with a third-party.
    
    
    3. Defaming a third party by distributing facts or false information to slander a third-party.
    
    
    4. Spreading false information with the intend to cause damage to a third party or give financial benefits to a third party or oneself.
    
    
    5. Profit-making behaviors using the TMS portal from SRC without prior approval; or
    
    
    6. Posting, uploading or emailing vulgar or obscene data, text, software, music, photos, graphics or video messages (contents).
    
    
    7. Posting, uploading or emailing software viruses, malware or malicious code to interrupt the functions of, destroy or block computer software, hardware, or electric communication devices.
    
    
    8. Collecting or saving personal information of a third-party including posting or sharing data without formal consent form such part and SRC.
    
    
    9. Other illegal or unfair behaviors.

15. The TMS Portal User must inform SRC immediately of any changes in his e-mail address, phone number or any other information that can be of importance or significance for the proper execution of the Terms and Conditions and the use of TMS Portal.


16. The TMS User agrees that the use of the TMS Portal and all E-Services offered on the portal is at the user's own risk and shall assume all risks, errors, omissions, and delays incidental to or arising out of the use of the TMS Portal.


17. The TMS Portal User shall regularly scan their computers or device used to access the TMS Portal, to detect viruses and other harmful software, malware and programs and shall use their best efforts to ensure that:


1. The computer and system software are free of viral contamination and other destructive codes; and


2. No virus is transmitted to SRC’s computer/electronic equipment, hardware and/or software.


18. The TMS Portal User must ensure that there is a secure internet connection with SRC’s TMS Portal before accessing the services provided online.


19. If the Taxpayer notices or suspects that his/her TMS Password is compromised or known by any other person or that there is actual or possible unauthorized use of the TMS Services, SRC recommends immediate change of the password and notify SRC as soon as practicable.


20. In the event access to the TMS Portal are the Taxpayer shall inform SRC immediately along with proof of identity.

SRC Responsibility

21. The SRC shall validate and enable TMS Portal User accounts as soon as possible after applying for service unless any specific reasons are otherwise stated.


22. The SRC shall provide continuing and stable service in accordance with these terms and conditions.


23. The SRC shall make every endeavor to protect the personal information of members, including sign-up information, in accordance with the relevant acts.


24. The SRC reserve the right to record and collect all information and actions from TMS Portal users while interacting on the TMS portal for the sole purpose of Accountability and auditability and in line with the Electronic Transaction Act of 2001.


25. The SRC shall not disclose or distribute the information of members that it obtains to provide service, without the consent of members, to a third party nor use such information for commercial purposes. However, the provisions of this clause are not applicable in any of the following cases:


1. if relevant organizations request the information for investigation in accordance with relevant acts;
2. if there is any request for information in accordance with the procedures specified in relevant acts.

Indemnity

26. The SRC shall not be liable for any loss of Users caused by its service provided without fees unless otherwise such losses are caused by any serious mistake of the SRC.

Exemption

27. The SRC is exempted from responsibility related to supply of service if it can’t provide service due to natural disasters or force majeure.


28. The SRC shall not be liable for any service failure caused by any reasons attributed to TMS Users.


29. The SRC shall not be liable for any loss caused by data acquired from the service or profits that TMS Users expect to get by using the service.


30. The SRC shall not be liable for reliability or accuracy of information, data or facts that members post on the website of the SRC.

Notices and documents issued by the SRC

31. The TMS Portal issues notices and documents from SRC in the form of electronic records to the Taxpayer through the Portal or email. These notices and documents (including acknowledgement notices, request for information, correspondence, reminders, and notices of assessment) are hereinafter referred to as the "Electronic Notices". Upon selection to receive the Electronic Notices, the Taxpayer is considered to have agreed to designate TMS Portal as the information system for the purposes of receiving the Electronic Notices.


32. The Taxpayer acknowledges that it is his/her primary responsibility to take timely actions according to applicable laws and as stated in the Electronic Notices. Any default or failure to access the Electronic Notices shall not constitute a defense for failing to take timely actions in regard to the Electronic Notices.


33. Notwithstanding the Taxpayer's selection and preference, SRC reserves the right to issue any notices and documents in the form of paper instead of and in addition to electronic records. Any notices issued to the Taxpayer in the form of paper at any time shall remain valid for all purposes.


34. TMS Users are permitted to download a copy of the Electronic Notices to their computer for personal use only provided that copyright symbols, stamps, trademarks, and other information are not deleted nor changed.

Non-Repudiation and Time Stamp

35. By accepting these Terms and Conditions the TMS Portal User and SRC agree upon mutual non repudiation. SRC shall without repudiation accept transactions submitted by the TMS Portal User to have been delivered with the same validity as if submitted by traditional methods of personal delivery or delivery by postal service. The TMS User shall without repudiation accept any message, request, notification and any other information to have been delivered to the TMS User with the same validity as if submitted by traditional methods of personal delivery or delivery by postal service.


36. Neither SRC nor TMS Portal User can claim the case of non-receiving the transaction, request for transaction, any message, notification and any other information, if non-receiving is due to the technical equipment break down or any other functional unavailability inclusive of the non availability of communication facilities.


37. Except of e-payment transactions, any instruction, transaction, request for transaction, enquiry, notification and any other information received or submitted by the TMS Portal will be stamped by the SRC dedicated for the purpose of TMS Portal. This timestamp will determine if any information from TMS User to SRC or from SRC to TMS User has been performed on time.


38. Concerning the ePayment transactions provided through the integration of the TMS Service and other Payment Gateways and banks, SRC will accept the time stamp of the payment gateways with equal validity as if stamped by the SRC.


39. By signing these Terms and Conditions the TMS Portal User accepts indisputably the validity of the time stamp provided by SRC or Payment Gateways.

Ceasing to receive the Electronic Notices and / or closing the TMS Account

40. A Taxpayer may select to discontinue receiving Electronic Notices and/or to close the TMS Portal Account altogether. In such circumstances, the Taxpayer shall notify the SRC the intention to cease receiving electronic notices or to close account.


41. The Taxpayer acknowledges that such cessation notification shall generally take some time become effective. Any Electronic Notices issued to the Taxpayer's TMS Portal Account during the time immediately following the date of Cessation Notification shall remain valid for all purposes.


42. The SRC can close TMS Account without prior notice in any of the following cases:
1. If data provided by a member is found to be false including using false name or stealing the resident registration number of a third party;
2. If a member is engaged in criminal acts;
3. If a member plans to use or uses the service to hinder national or social benefits;
4. If a member steals the ID or password of a third party;
5. If a member hurts the reputation of a third party or causes disadvantages to a third party;
6. If a member signs up with two IDs;
7. If a member interrupts the healthy use of service including damaging service; or
8. If a member infringes the terms and conditions for use of the service specified by the SMG or other relevant acts.

Acceptance of Terms and Conditions

43. The Taxpayer's registration, use or continued use of the TMS Services shall constitute his/her acceptance of the T&C.

Privacy and Confidentiality

44. SRC is committed to protecting the secrecy and confidentiality of the Taxpayers' information.


45. SRC will not communicate or disclose the TMS User's confidential information to third parties unless SRC is required to do so pursuant to the Laws of Seychelles or any other applicable law.


46. In addition to the disclosure in the preceding clause the TMS User agrees that SRC may disclose confidential information relating to the TMS User without the TMS User's prior consent to any of his representatives operating on his behalf under these Terms and Conditions.

Competent Court

47. These T&C shall be governed and construed in accordance with the laws of Seychelles.


48. For any disputes between the SRC and members related to service use, both parties shall make every endeavor to solve their disputes.


49. Notwithstanding the provision in Clause 1 above, if both parties fail to reach an amicable settlement, the court in Seychelles makes the final decision as the competent court.