About Us
Board of Directors
Senior Management
Careers
Media
Publications
GRA on Youtube
Broadcast Schedule
FAQs
Contact Us
+592 227 6060 ext: 1201-1204
English
Arabic
Chinese (Simplified)
Dutch
English
French
German
Italian
Portuguese
Russian
Spanish
GUYANA REVENUE AUTHORITY
Your Partner in Development
Search for:
Individual
Quick Links
File An Income Tax Return
Calculators and Tools
Zero-Rated & Exempt Supplies
Introduction to e-Services
Exchange Rates
Tax Services
TIN
Do I Need A TIN?
Apply For A TIN?
Cost of A New Or Replacement TIN
Update Your TIN
Replace a Lost or Damaged TIN
Income Tax
Do I Need To submit A Return
File A Return
Do I Have To Pay Advance Taxes?
Taxable & Non-Taxable Allowances
Rates and Calculations
Interest & Penalties
Value Added Tax
Register For VAT
File A Return
File An Objection & Appeal
Apply For A Refund & Partial Exemption
Zero-Rated & Exempt Supplies
Rates & Calculations
Interest & Penalties
Property Tax
Do I Need To Submit A Return?
File A Return
Rates and Calculation
Interest and Penalties
Miscellaneous Taxes
Capital Gains
Withholding
Professional Fees
Tributors
Travel Airport
Travel Voucher
Other Services
Compliance
Mortgage Interest Relief
Estate
Customs
Imports
Personal Effects
Motor Vehicle
Exports
General Items
Manufactured Products
Registered Exporter System (REX)
Brokers
Who is a Broker?
Become A Broker
Exemptions
Manufacturer Imports
Government Contracts
Government Department & Ministries
Pharmacies
Large Scale Miners
Investment Agreements
Forestry Products
Fishing Industry
Diplomats
Licence Revenue Office
Driver Licence
Get A Provisional Licence
Apply For A New Licence
Renew A Licence
Replace A Lost Or Damaged Licence
Get An International Driver’s Permit
Get A Licence Using Your Foreign Licence
Get A Conductor’s Licence
Motor Vehicle
Registration
Register A Motor Vehicle
Replace A Lost Or Damaged Registration
Transfer Ownership
Change The Colour Of A Vehicle
Change Of Intended Use
Licence
New or Renewal
Replace A Lost Or Damaged Licence
Business
Quick Links
File A Corporation Tax Return
File A VAT Return
File An Employer Yearly/Monthly Schedule
Starting Your Business?
Introduction to e-Services
FATCA Agreement
Banking Institutions – MIR
Bulk Generator
Calculators and Tools
Exchange Rates
Tax Services
TIN
Do I Need A TIN?
Apply For A TIN
Cost Of A New Or Replacement TIN
Update Your TIN
Replace A Lost Or Damaged TIN
Pay As You Earn
Do I Need To Submit PAYE?
File Your PAYE
Rates & Calculations
Interest & Penalties
Value Added Tax
Register For VAT
File A Return
File An Objection & Appeal
Apply For A Refund & Partial Exemption
Zero-Rated & Exempt Supplies
Rates & Calculations
Interest & Penalties
Income Tax
Who Should File A Return
File A Return
Rates & Calculations
Taxable & Non-Taxable Allowances
Interest & Penalties
Property Tax
Do I Need To Submit A Return?
File A Return
Rates And Calculations
Interest & Penalties
Miscellaneous Taxes
Capital Gains
Environmental Levy
Excise
Premium
Withholding
Travel Airport
Travel Voucher
Other Services
Compliance
File An Employer Yearly/Monthly Schedule
Customs
Imports
Commercial
Forestry Products
General Items – Prohibited
Exports
Manufactured Products
General Items
Brokers
Become A Broker
Registered Brokers
Fees
Exemptions
Manufacturer Imports
Government Contracts
Government Agencies
Pharmacies
Large Scale Miners
Investment Agreements
Forestry Products
Fishing Industry
Diplomats
Licence Revenue Office
Motor Vehicle
Registration
Register A Motor Vehicle
Transfer Ownership
Replace A Lost Or Damaged Registration
Change The Colour Of A Vehicle
Change Of Intended Use
Licence
New or Renewal
Replace A Lost Or Damaged Licence
Trade & Miscellaneous Licenses
Auctioneer & Betting Shop
Butcher Shop & Tobacco
Cargo Vessel
Cinema & Video Club
Food Restaurant, Ball & Dance
General Shop, Lumber Yard & Internet Cafe
Money Lender & Pawn Shop
Pharmacy, Drug (Shop) & Gas Station
e-Services
Introduction to e-Services
E-Services
ASYCUDA
Calculators and Tools
Forms
Close
Individual
Quick Links
File An Income Tax Return
Calculators and Tools
Zero-Rated & Exempt Supplies
Introduction to e-Services
Exchange Rates
Tax Services
TIN
Do I Need A TIN?
Apply For A TIN?
Cost of A New Or Replacement TIN
Update Your TIN
Replace a Lost or Damaged TIN
Income Tax
Do I Need To submit A Return
File A Return
Do I Have To Pay Advance Taxes?
Taxable & Non-Taxable Allowances
Rates and Calculations
Interest & Penalties
Value Added Tax
Register For VAT
File A Return
File An Objection & Appeal
Apply For A Refund & Partial Exemption
Zero-Rated & Exempt Supplies
Rates & Calculations
Interest & Penalties
Property Tax
Do I Need To Submit A Return?
File A Return
Rates and Calculation
Interest and Penalties
Miscellaneous Taxes
Capital Gains
Withholding
Professional Fees
Tributors
Travel Airport
Travel Voucher
Other Services
Compliance
Mortgage Interest Relief
Estate
Customs
Imports
Personal Effects
Motor Vehicle
Exports
General Items
Manufactured Products
Registered Exporter System (REX)
Brokers
Who is a Broker?
Become A Broker
Exemptions
Manufacturer Imports
Government Contracts
Government Department & Ministries
Pharmacies
Large Scale Miners
Investment Agreements
Forestry Products
Fishing Industry
Diplomats
Licence Revenue Office
Driver Licence
Get A Provisional Licence
Apply For A New Licence
Renew A Licence
Replace A Lost Or Damaged Licence
Get An International Driver’s Permit
Get A Licence Using Your Foreign Licence
Get A Conductor’s Licence
Motor Vehicle
Registration
Register A Motor Vehicle
Replace A Lost Or Damaged Registration
Transfer Ownership
Change The Colour Of A Vehicle
Change Of Intended Use
Licence
New or Renewal
Replace A Lost Or Damaged Licence
Business
Quick Links
File A Corporation Tax Return
File A VAT Return
File An Employer Yearly/Monthly Schedule
Starting Your Business?
Introduction to e-Services
FATCA Agreement
Banking Institutions – MIR
Bulk Generator
Calculators and Tools
Exchange Rates
Tax Services
TIN
Do I Need A TIN?
Apply For A TIN
Cost Of A New Or Replacement TIN
Update Your TIN
Replace A Lost Or Damaged TIN
Pay As You Earn
Do I Need To Submit PAYE?
File Your PAYE
Rates & Calculations
Interest & Penalties
Value Added Tax
Register For VAT
File A Return
File An Objection & Appeal
Apply For A Refund & Partial Exemption
Zero-Rated & Exempt Supplies
Rates & Calculations
Interest & Penalties
Income Tax
Who Should File A Return
File A Return
Rates & Calculations
Taxable & Non-Taxable Allowances
Interest & Penalties
Property Tax
Do I Need To Submit A Return?
File A Return
Rates And Calculations
Interest & Penalties
Miscellaneous Taxes
Capital Gains
Environmental Levy
Excise
Premium
Withholding
Travel Airport
Travel Voucher
Other Services
Compliance
File An Employer Yearly/Monthly Schedule
Customs
Imports
Commercial
Forestry Products
General Items – Prohibited
Exports
Manufactured Products
General Items
Brokers
Become A Broker
Registered Brokers
Fees
Exemptions
Manufacturer Imports
Government Contracts
Government Agencies
Pharmacies
Large Scale Miners
Investment Agreements
Forestry Products
Fishing Industry
Diplomats
Licence Revenue Office
Motor Vehicle
Registration
Register A Motor Vehicle
Transfer Ownership
Replace A Lost Or Damaged Registration
Change The Colour Of A Vehicle
Change Of Intended Use
Licence
New or Renewal
Replace A Lost Or Damaged Licence
Trade & Miscellaneous Licenses
Auctioneer & Betting Shop
Butcher Shop & Tobacco
Cargo Vessel
Cinema & Video Club
Food Restaurant, Ball & Dance
General Shop, Lumber Yard & Internet Cafe
Money Lender & Pawn Shop
Pharmacy, Drug (Shop) & Gas Station
e-Services
Introduction to e-Services
E-Services
ASYCUDA
Calculators and Tools
Forms
Individual
Quick Links
File An Income Tax Return
Calculators and Tools
Zero-Rated & Exempt Supplies
Introduction to e-Services
Exchange Rates
Tax Services
TIN
Do I Need A TIN?
Apply For A TIN?
Cost of A New Or Replacement TIN
Update Your TIN
Replace a Lost or Damaged TIN
Income Tax
Do I Need To submit A Return
File A Return
Do I Have To Pay Advance Taxes?
Taxable & Non-Taxable Allowances
Rates and Calculations
Interest & Penalties
Value Added Tax
Register For VAT
File A Return
File An Objection & Appeal
Apply For A Refund & Partial Exemption
Zero-Rated & Exempt Supplies
Rates & Calculations
Interest & Penalties
Property Tax
Do I Need To Submit A Return?
File A Return
Rates and Calculation
Interest and Penalties
Miscellaneous Taxes
Capital Gains
Withholding
Professional Fees
Tributors
Travel Airport
Travel Voucher
Other Services
Compliance
Mortgage Interest Relief
Estate
Customs
Imports
Personal Effects
Motor Vehicle
Exports
General Items
Manufactured Products
Registered Exporter System (REX)
Brokers
Who is a Broker?
Become A Broker
Exemptions
Manufacturer Imports
Government Contracts
Government Department & Ministries
Pharmacies
Large Scale Miners
Investment Agreements
Forestry Products
Fishing Industry
Diplomats
Licence Revenue Office
Driver Licence
Get A Provisional Licence
Apply For A New Licence
Renew A Licence
Replace A Lost Or Damaged Licence
Get An International Driver’s Permit
Get A Licence Using Your Foreign Licence
Get A Conductor’s Licence
Motor Vehicle
Registration
Register A Motor Vehicle
Replace A Lost Or Damaged Registration
Transfer Ownership
Change The Colour Of A Vehicle
Change Of Intended Use
Licence
New or Renewal
Replace A Lost Or Damaged Licence
Business
Quick Links
File A Corporation Tax Return
File A VAT Return
File An Employer Yearly/Monthly Schedule
Starting Your Business?
Introduction to e-Services
FATCA Agreement
Banking Institutions – MIR
Bulk Generator
Calculators and Tools
Exchange Rates
Tax Services
TIN
Do I Need A TIN?
Apply For A TIN
Cost Of A New Or Replacement TIN
Update Your TIN
Replace A Lost Or Damaged TIN
Pay As You Earn
Do I Need To Submit PAYE?
File Your PAYE
Rates & Calculations
Interest & Penalties
Value Added Tax
Register For VAT
File A Return
File An Objection & Appeal
Apply For A Refund & Partial Exemption
Zero-Rated & Exempt Supplies
Rates & Calculations
Interest & Penalties
Income Tax
Who Should File A Return
File A Return
Rates & Calculations
Taxable & Non-Taxable Allowances
Interest & Penalties
Property Tax
Do I Need To Submit A Return?
File A Return
Rates And Calculations
Interest & Penalties
Miscellaneous Taxes
Capital Gains
Environmental Levy
Excise
Premium
Withholding
Travel Airport
Travel Voucher
Other Services
Compliance
File An Employer Yearly/Monthly Schedule
Customs
Imports
Commercial
Forestry Products
General Items – Prohibited
Exports
Manufactured Products
General Items
Brokers
Become A Broker
Registered Brokers
Fees
Exemptions
Manufacturer Imports
Government Contracts
Government Agencies
Pharmacies
Large Scale Miners
Investment Agreements
Forestry Products
Fishing Industry
Diplomats
Licence Revenue Office
Motor Vehicle
Registration
Register A Motor Vehicle
Transfer Ownership
Replace A Lost Or Damaged Registration
Change The Colour Of A Vehicle
Change Of Intended Use
Licence
New or Renewal
Replace A Lost Or Damaged Licence
Trade & Miscellaneous Licenses
Auctioneer & Betting Shop
Butcher Shop & Tobacco
Cargo Vessel
Cinema & Video Club
Food Restaurant, Ball & Dance
General Shop, Lumber Yard & Internet Cafe
Money Lender & Pawn Shop
Pharmacy, Drug (Shop) & Gas Station
e-Services
Introduction to e-Services
E-Services
ASYCUDA
Calculators and Tools
Forms
Close
Search for:
Financial Administration & Audit Act
Home
/
Tax Laws
/
Financial Administration & Audit Act
Tax Laws
Financial Administration & Audit Act
July 29, 2019
0
Financial Administration & Audit Act
Share This Story
Help Navigating
click on the start guide button to get a quick tour of how to use our new website!
Start Guide
CLOSE
About
About Us
Board of Directors
Senior Management
Careers
Media
Publications
Latest News
Tax Laws
Tax Policies
Tax Guides
Tax Simplified
Newsletters
Speeches
GRA on Youtube
Broadcast Schedule
FAQs
Contact Us
English
Arabic
Chinese (Simplified)
Dutch
French
German
Italian
Portuguese
Russian
Spanish
