CHANGE OF MOTOR VEHICLE FROM ‘G’ TO ‘P’ OR ‘P’ TO ‘G’
The law provides for certain types of motor vehicles, which can be registered as ‘P’, specifically motor buses and motor cars (permitted to be registered as ‘B’ and ‘P’ respectively), to be adapted for the purpose of carrying goods for trade or business. However, to make that change, the following procedure must be followed:
- The applicant must request a cancellation of the goods transportation licence from the Guyana Police Force.
- The applicant must receive approval from the Guyana Police Force to cancel the goods transportation licence.
- In the case of motor buses and motor lorries/vans, the applicant must then submit the approval letter (for the cancellation of goods transportation licence received from the Guyana Police Force) to the Tax Exemption Processing and Verification Division along with a copy of the motor vehicle registration for approval by the GRA and a valid form of identification (Passport or National Identification Card).
- The Tax Exemption Processing and Verification Division will then investigate whether any taxes are applicable to the motor vehicle for which the change is being requested. If taxes are payable, the applicant is issued with a receipt voucher indicating the amount of taxes to be paid.
- The applicant must then proceed to the Customs, Excise and Trade Operations (CE &TO) with the receipt voucher and pay the relevant taxes.
REGISTRATION OF ‘G’ VEHICLES
According to Section 5 (2) of the Motor Vehicle and Road Traffic Act, the licensing officer after being satisfied that the provisions of the law have been complied with, gives to the owner of the vehicle a certified copy of the certificate of registration as prima facie evidence that the vehicle to which it refers has been registered.
Section 12, Part 1 (3) of the Regulations made under Section 103 of the Act, provides for the identification mark ‘G’ to be placed on motor lorries or vans used for trade or business purposes.
As such, once a person who wishes to register a motor vehicle fulfills the requirements of the Act, until proven otherwise, the licensing officer will assign to that motor vehicle, a distinctive identification mark for the class of vehicle.
The Motor Vehicles and Road Traffic Act, defines a ‘motor lorry’ as a motor vehicle which is constructed or adapted for use of carrying goods. It defines ‘goods vehicles’ as motor vehicles constructed for the carriage of goods or a trailer so constructed or adapted. The Act does not define van, but the Webster’s dictionary, 2002 defines ‘van’ (short for caravan) as a covered wagon for conveying goods by road or rail.
- The vehicle must have seats fitted at the front of the vehicle for the driver and two porters only;
- The side of the vehicle must be completely sealed with metal and not glass;
- Seats must not be fitted in the rear of the vehicle;
- The unladen weight of the vehicle, name and address of the registered owner should be painted on the right side door of the vehicle;
- The person wishing to register the vehicle as ‘G’ must have a registered business to justify the use of a goods transportation vehicle;
In addition, the GRA requires that approval be granted by the Commissioner-General through the office of the Tax Exemption Processing & Verification Unit (formerly the Remission Unit) before a vehicle can be registered as ‘G’.
It is important to note, that a motor vehicle registered as ‘G’ cannot be operated without a goods transportation licence.
GOODS TRANSPORTATION LICENCE
Section 87 (1) of the Motor Vehicles & Road Traffic Act Cap 51:01 states that no person shall use a goods vehicle (‘G’) on a road in any area of Guyana for the carriage of goods for hire or reward or in connection with any trade or business carried on by him except under a goods transportation licence. In addition, Section 89 states that, the prescribed authority provides that (in this instance, the Guyana Police Force) shall have full power to either grant or refuse an application for a goods transportation licence.
Therefore, no person shall operate a vehicle for the purpose of carrying goods within Guyana, without a goods transportation licence issued by the Police.