In 2010, the Seychelles Revenue Commission (SRC) introduced the Taxation E-Service in an effort to bring more online services to taxpayers. This allowed for online filing of payroll to start with and in 2013 the facility was extended to allow the online filing of the BAS and VAT returns. All income sourced from activities conducted in ‎Seychelles is liable to tax in Seychelles. Article 8 of the Business Tax Act provides the obligation to pay tax for non-resident person carrying activities in Seycelles.  Read more here: https://www.nation.sc/archive/241757/-introducing-electronic-payment-for-tax#:~:text=In%202010%20SRC%20introduced%20the,more%20online%20services%20to%20taxpayers.