Seychelles Accounting Records Keeping Obligations
In accordance with the Amendment 2021, all Seychelles IBCs and registered entities under the Seychelles IBCs Act are obliged to retain their accounting records at their registered office in the jurisdiction.
The requirement of accounting records maintenance at the Seychelles’ registered office is also applicable to business entities regulated under Foundations Act, Limited partnerships Act and Trusts Act. Note that such records need to be maintained for no less than 7 years from the transaction completion date.
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