Artists and SRC discuss customs obligations |31 January 2024

Mr D’Offay addressing the artists during yesterday’s session with the SRC (Photos: Kurtrine Albert)

Artists in Seychelles attended an informative session with the customs division of the Seychelles Revenue Commission yesterday to discuss customs procedures for importing and exporting artworks and raw materials.

The session was to clarify artists’ obligations towards the Seychelles Revenue Commission (SRC), and address challenges in art-related procedures.

Executive director of the Creative Seychelles Agency, Emanuel D’Offay highlighted a disparity in the application of procedures, leading to confusion among the artist community.

“We are hoping that all artists who should be paying customs, who should be paying taxes and contributing to society, do so. We are always encouraging artists to do this, because we believe that art is a business,” said Mr D’Offay.

“If you are operating a business you must pay taxes and adhere to what the law states you must do” Mr D’Offay noted.

He emphasised that a number of processes must be clarified, such as payment of taxes for foreign artists, and taxes and exemptions applicable to local artists. 

Additionally, he expressed his hopes for a comprehensive guide from the SRC.

Visual artist Egbert Marday expressed disappointment in the lack of information on tax responsibilities.

“I was really looking forward to attend and to learn some things about artists and our tax responsibilities, such as when we need to do our annual submission, when we need to pay provisional tax, and when we need to import materials for us to work with,” said Mr Marday.

While relevant taxation legislation makes provision for musical artists, provisions relating to other forms of art are lacking, necessitating changes to the current framework.

Mr Marday recommended that artists are redefined, and that the legal framework should be broadened to also cater for theatre, dance, culinary arts, visual arts, and fashion, amongst others.

Sheryl Barra, director of taxpayers' education and service delivery at the SRC, noted that the proposals voiced by the artists will be submitted to the Ministry of Finance, National Planning and Trade for consideration.

The SRC plans to hold a similar session with officials from the Ministry of Foreign Affairs and Tourism to ensure understanding of procedures for when artists secure opportunities for international exposures through the institution.

The sessions are part of the SRC's activities for International World Customs Day, celebrated on January 26, under the theme 'Customs engaging with traditional and new partners with purpose.'

 “We have observed that there is a need for us to increase education, to ensure that the information is communicated clearly, so that the process is clear,” she said.

Importantly, the SRC has also held such sessions internally to ensure there is uniformity in the processes, and that artists seeking guidance are given correct the information.

Laura Pillay