MNE & Country-by-Country Reporting Questionnaire

Date：2025/10/20

This questionnaire is established pursuant to the amendments introduced by the 2025 Act No. 14, which added new provisions to Section 34 of the Revenue Administration Act. Under these legal requirements, domestic companies must submit corporate information for the preceding financial year during each annual filing period, enabling the competent authority to carry out tax administration and compliance reviews.

The Government of Seychelles has long placed great emphasis on the EU list of non-cooperative tax jurisdictions and remains committed to enhancing national tax transparency and strengthening international confidence. To improve its global reputation and align with international tax governance standards, the government has, in recent years, implemented a series of major legislative reforms aimed at fully meeting the compliance requirements of international organizations and ensuring Seychelles maintains its compliant status following its removal from the list.

In line with these policy objectives, all domestic companies are required to comply with the applicable tax-transparency measures. The comprehensive requirement for companies to complete the MNE/CbCR Questionnaire (Multinational Enterprises / Country-by-Country Reporting Questionnaire) is intended to meet the tax-transparency and corporate-disclosure standards established by the OECD and the EU, and to ensure that Seychelles continues to be recognized by international financial institutions and global investors as a compliant and transparent jurisdiction.

To access the questionnaire, please click here.

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