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ADVISORY – Cash | Cheque Payments & Receipts

The general public is reminded that ALL payments for licenses, taxes or Customs Duty should ONLY be made to the Cashier at the GRA’s Headquarters or any of its office locations countrywide. Further for all payments made, an official receipt…

ADVISORY – Tax Return Deadline Extended

The Guyana Revenue Authority (GRA) wishes to advise the general public that the April 30 due date for the filing of tax returns (Income, Corporation, Property and Capital Gains) has been further extended to September 30, 2020. Taxpayers are also…

Press Release – GRA rolls out Duty-Free Alcohol Stamps – countrywide exercise almost complete

Georgetown, GRA: Thursday, July 2, 2020: In its ongoing effort to bolster its anti-smuggling capabilities at the level of Customs and enforcement, the Excise Stamp and Environmental Levy Unit of the Guyana Revenue Authority (GRA) has embarked on a countrywide…

Press Release – COVID-19 Tax Relief Measures extended to September 30, 2020

Georgetown, GRA: Thursday, June 25, 2020: Having carefully assessed the impact of COVID-19 on the economy to-date, the Government of Guyana has granted a further extension to the timeline on the existing tax relief measures for affected individuals and businesses.…

ADVISORY – Early Closure

Persons visiting the Guyana Revenue Authority (GRA) Headquarters to conduct services relating to Licence Revenue Operations, Taxpayer Services, Central Registration and Cashier are asked to note the following working hours: Mondays – Thursdays: 07:00hrs to 15:00hrs Fridays: 07:00hrs to 14:00hrs…

Online Application for Compliance & Liability

As part of its efforts to curtail the spread of COVID-19 and reduce the influx of large gatherings at its tax offices, the Guyana Revenue Authority’s Taxpayer Services Division will temporarily suspend the physical lodgement of applications within its Compliance…

Early Working Hours at Headquarters

The Guyana Revenue Authority (GRA) is now open from 07:00 hours to facilitate members of the public who are desirous of making payments at the cashier or conducting transactions relating to their driver’s licences. This new measure was recently implemented…

New service/payment stations

In an effort to ease congestion, promote social distancing and other safety measures for taxpayers during the COVID-19 pandemic, the Guyana Revenue Authority (GRA) has set up an external work station at the Guyana Post Office Corporation (GPOC) Building to…

Press Release – Garbage disposal is nothing secretive or unusual

Georgetown, GRA, Thursday, June 18 2020: Management of the Guyana Revenue Authority (GRA) is once more appealing to the sections of society that have been maliciously spreading inaccurate and unfounded information to the public through electronic and other media to…

Licence Revenue Operations – Measures to reduce influx of Taxpayers at GRA Headquarters

The following Units which are currently housed at the GRA’s Camp Street Building will be re-located to the GRA’s Smyth Street Building with effect from Monday June 22, 2020. Motor Vehicle Transfers Unit These transactions include: – Transfer of Motor…

ASYCUDA World IMS 4- Simplified Declaration – Launches July 1, 2020

1st July 2020 Launch of the ASYCUDA World IMS 4- Simplified Declaration (formerly C73) for Import The Guyana Revenue Authority (GRA) has finalized the Simplified Declaration (IMS4) Regime in ASYCUDA World. This replaces the current C73 Simplified Declaration Procedure that…

Re-scheduling of the Licenced Customhouse Brokers Training 2020

The Guyana Revenue Authority (GRA) wishes to express gratitude to all applicants of the aforementioned programme for showing interest in becoming a partner in the development and administration of Guyana Tax Laws and Legislation. Tandem to the notice inviting applicants,…

Commencement of the IMS4 – Simplified Declaration for Import

The Guyana Revenue Authority (GRA) has finalised the Simplified Declaration (IMS4) Regime which replaces the current C73/ Simplified Declaration Procedure. All relevant training were conducted to facilitate consolidators in the preparation of the simplified declarations which will be utilized for…

Press Release – GRA mourns passing of Mr. Clarence Chue, former Customs Comptroller

Georgetown, GRA, Thursday, May 28 2020: The Guyana Revenue Authority (GRA) mourns the loss of another reputable career individual who made an indelible mark in Guyana’s tax administration, Mr. Clarence Chue. He passed away on May 27, 2020 at the…

Press Release – Passing of former Commissioner-General Mr. Khurshid Sattaur

Georgetown, GRA, Wednesday, May 27, 2020: Management and staff of the Guyana Revenue Authority (GRA) are deeply saddened by the news of the passing of former Commissioner-General Mr. Khurshid Sattaur on Tuesday, May 26, 2020. The Revenue Authority uses this…

Press Release – Fake news circulating about tax collection

Georgetown, GRA, April 21, 2020: The Commissioner-General wishes to refute in no uncertain terms a “fake press release” being bandied about on the worldwide web, and purportedly emanating from the Guyana Revenue Authority (GRA) advising the general public that tax collection…

Press Release – Additional relief measures to combat COVID-19

Georgetown, GRA, April 7, 2020 : In the ongoing national effort to support businesses and individuals who have been socially and economically disadvantaged by the threat of the corona virus (COVID-19) pandemic, the Government of Guyana today approved a number…

Intoxicating Liquor Licencing Fees and Penalties

The Guyana Revenue Authority hereby advises Liquor Licence Holders that effective February 1, 2017, the Intoxicating Liquor licencing fees and penalties were increased to reflect the following: SECTION Increase the fee for Application & Renewal of Licences for Hotel Restaurant,…

VAT and computers, computer printers

The Guyana Revenue Authority (GRA) hereby advises that in accordance with the amendments to the Value-Added Tax (VAT) Act, the following which are linked to computers, computer parts, components and printers must be treated as exempt from VAT: COMPUTER CATEGORIES: Supercomputer,…

FATCA | Reporting Portal

The Guyana Revenue Authority (GRA) is mandated under the Foreign Accounts Tax Compliance Act (FATCA) to report accounts of United States (US) citizens to the US Internal Revenue Service (US-IRS) on an annual basis. In fulfilling this obligation, Financial Institutions…

VAT Exemption on Housing Units

Value-Added Tax is EXEMPT from complete housing units costing up to $6.5M. These housing units must be built by, or on behalf of, the Central Housing and Planning Authority (CH&PA) or any other approved entity. This measure is in accordance with Section…

Description & Abbreviations of Various Cargo

Adopted by the Shipping Association of Guyana DESCRIPTION OF VARIOUS CARGO Identification of Cargo & Abbreviations DESCRIPTION ABBREVIATION CRATE (CRT) CASE (CS) PALETTE (PLT) SKID (SKD) PACKAGE (PKG) BOX, CARTON & BIN BOX (48*24*28) (BX | CTN) PLASTIC CONTAINER R)…

Cost for the re-print of TIN Certificates reduced

Effective January 1, 2019, Individuals, Companies, Non-Governmental Organisations, or any individual or company, applying for a re-print of TIN Certificate will be required to pay the following: Re-print of Certificate: $ 2,000 This change is in keeping with the amendments made…

Property Tax

Individuals and companies with NET PROPERTY valued forty million dollars ($40M) or more at the end of 2019 will be required to FILE a Property Tax Return. This provision is in accordance with the amended NET PROPERTY is the amount…

Excise Relief for Persons with a Disability

Motor vehicles designed for use by differently-abled persons will be EXEMPT from Excise Tax with effect from January 1, 2019. Additionally, if a motor vehicle has been or will be converted for use by a differently-abled person, to the satisfaction of the Commissioner-General, it…

Preparer of Returns

The Guyana Revenue Authority wishes to notify all tax practice professionals that the term “Preparer of Returns” has been included and clearly defined for the purposes of the issue of Practice Certificates. In light of same, Section 37 (15) of…

Excise Relief for Tourism Operators

Tourist operators who use MOTOR BUSES with twelve (12) OR MORE SEATS shall be EXEMPT from the payment of Excise Tax. These vehicles must however NOT exceed four years (4) old. These vehicles must be used EXCLUSIVELY for the transportation of tourists anywhere in Guyana, and the owner/operator must…

Relief for Public Officers Importing Motor Vehicles

The GRA is advising Public Officers that effective January 1, 2019 the following reduction in the excise rates on motor vehicles (under four years/New) for eligible public officers, became applicable: NO. CATEGORY OLD EXCISE RATE NEW EXCISE RATE 1. Vehicles with less than 1500…

List of commodities ineligible for conditional duty exemptions

The Table below contains the extensive list of commodities ineligible for conditional duty exemptions as outlined in Part 1 of the Customs Tariff. Manufacturers/Importers are therefore advised that items appearing on this list will NOT be exempt from the payment…

Processing of tax exemptions for fertilisers, pesticides in ASYCUDA

The below table contains the list of Harmonised Systems (HS) 2017 Codes used in ASYCUDA World to process tax exemptions for fertilisers and pesticides. Some of these products are exempt from both customs duty and value-added tax while others are…

New Procedures For Importing Food and Drugs

Goods being monitored by the Government Analysis – Food and Drug Department (GA-FDD) will be prioritised for faster processing and clearance so that consignments of food and drugs are not delayed or detained. The Guyana Revenue Authority in partnership with…

Accessories & Mountings for Solar Items

Machinery and equipment imported for the purposes of generating and utilising renewable energy are eligible for Customs duty and Value-Added Tax Exemptions under existing laws. These are granted under Item 49 (a) of the First Schedule, Part III B (ii)…

Stipulations for vehicles registered in ‘G’ series

The Guyana Revenue Authority will cease the granting of tax exemptions and registration of Toyota Noahs, Voxys and other similar types of motor vehicles in the ‘G’ series. However, owners of vehicles already registered in “G” are advised to abide…

Trade Licence for Towns

Businesses operating in Towns are hereby notified that the annual fee for a trade licence is based on the square footage of the premises including the storage facility, if any. The fees for the trade licence are provided in the…

Trade Licence for Rural Districts

Businesses operating in Rural Districts are hereby notified that the annual fee for a trade licence is based on the square footage of the premises including the storage facility, if any. In accordance with Section 20 (1) of the Tax…

Customs Notice – All Carriers and Carrier Agents

The Guyana Revenue Authority (GRA) wishes to remind all Carriers and Carrier Agents, that the piloting of the Motor Vehicle Module in the automated system of ASYCUDA World (AW) will commence shortly. As such, you are hereby reminded that all…

Provisional Shop Licence

Small businesses that are unable to obtain a trade licence because of pending building plans, fire and sanitary certificates for the premises, can apply to the Guyana Revenue Authority for a Provisional Licence. Section 71 of the Tax Act provides…

Help Desk for Processing Tax Exemptions on Motor Vehicles FREE

Public officials and persons with disabilities are hereby notified that there is no charge to access the Guyana Revenue Authority’s (GRA’s) Help Desk for Processing Tax Exemptions on Motor Vehicles. It has come to the attention of the Authority that…

Notice to Exporters of Goods to Norway – REX Registration

Further to a previous notice and sensitisation in December 2019, the Guyana Revenue Authority (GRA), in keeping with its international obligations, will be implementing the Registered Exporter System (REX). As stated in the sessions, effective June 30, 2020, the current…

Renewal of Drivers’ Licence

The Guyana Revenue Authority (GRA) wishes to advise the general public that drivers whose licences are about to expire will only be required to submit the old plastic card licence and a completed application form. The GRA will NOT be requiring any…

Passenger Arrival and Cargo Information

In accordance with regulations made under the Customs Act (Cap. 82:01), all aircraft or ships arriving in or departing from Guyana, are required to provide advanced information to Customs, detailing the amount of persons and cargo on board the said…

List of Professional issued Practice Certificates for the period January to March 2020

In Accordance with the provisions of Section 39 of Tax Act, Chapter 80:01 the following persons have been issued with Professional Practice Certificates from January to March 2020. GEORGETOWN No. NAMES PROFESSION 1. Abha Jain Medical Practitioner 2. Roopan…

Re-Scheduling of the Licenced Customhouse Brokers Training 2020 amidst the COVID-19 Pandemic

The Guyana Revenue Authority (GRA) wishes to express gratitude to all applicants of the aforementioned programme for showing interest in becoming a partner in the development and administration of Guyana Tax Laws and Legislation. Tandem to the notice inviting applicants,…

COMMENCEMENT OF THE IMS 4 -SIMPLIFIED DECLARATION FOR IMPORT

The Guyana Revenue Authority (GRA) has finalised the Simplified Declaration (IMS4) Regime which replaces the current C73/ Simplified Declaration Procedure. All relevant training were conducted to facilitate consolidators in the preparation of the simplified declarations which will be utilised for…

Payment Facilitation at GPO

Effective Monday, June 1, 2020 the general public is encouraged to utilise the Guyana Post Office Corporation (Robb Street entrance) to make payments for the following services: All Internal Revenue Taxes Customs Duties and Taxes Motor Vehicle Licences Value Added…

Tax Returns Checker

Please be reminded that the deadline to submit Income, Property, Corporation and Capital Gains Tax Returns was extended to June 30, 2020. However, outstanding taxes for the Year of Income 2019 (Year of Assessment 2020) was due April 30, 2020. Taxpayers…

Exemption of VAT on Electricity

The general public is hereby notified that the exemption of Value Added Tax (VAT) on electricity as a COVID-19 relief measure will be implemented by the Guyana Power & Light Inc. as follows: Pre-paid consumers: There will be an immediate…

VAT & PAYE Submissions

The Guyana Revenue Authority (GRA) wishes to advise businesses and companies that Value Added Tax (VAT) & Pay As You Earn (PAYE) Returns can be submitted electronically using the eservices link https://eservices.gra.gov.gy VAT taxes and Returns are due on March…

Sale of LRO Licences Resumes

Resulting from the COVID-19 pandemic, certain measures were implemented by the Guyana Revenue Authority, including the suspension of the sale of licences. Now that the April 30 deadline has elapsed, the general public is hereby notified that the Authority has…

Pre-payment functionality for Exports in ASYCUDA World

The Guyana Revenue Authority (GRA) has introduced the pre-payment functionality in ASYCUDA World for all Export Declarations in an effort to minimize and safeguard against the current spread of COVID-19. With immediate effect, the GRA is urging all frequent Exporters…

Taxpayer Identification Number Online Application

As part of efforts to minimise the risk of spreading the novel COVID-19 (corona virus), the Guyana Revenue Authority (GRA) is accepting applications for the Taxpayer Identification Number (TIN) Certificates online. First-time applicants are encouraged to email scanned copies of…

Services at Mabaruma Office

The Guyana Revenue Authority (GRA) wishes to notify the general public that as of April 1, 2020, the following services will be offered at the Mabaruma Integrated Regional Tax Office: Payment for all Tax types Issuance of Motor Vehicle Licences Issuance…

Relief for Public Officers Importing Motor Vehicles

The GRA is advising Public Officers that effective January 1, 2019 the following reduction in the excise rates on motor vehicles (under four years/New) for eligible public officers, became applicable…

Tax Laws

Customs (Orders) Act

Customs (Amendments) Act

Hotel Accommodation Tax Act

Value Added Tax (Resolutions) 2006

Value Added Tax (Regulations) 2005-2006 | 2016-2019

Value Added Tax (Orders) 2005-2008 | 2016

Value Added Tax (Amendments) Act 2007 | 2017

The National Tariff 2011

Hucksters Licensing and Control Act

Capital Gains Tax

Corporation Tax Act

Financial Administration & Audit Act

Fiscal Management Accountability Act 2003

Income Tax (In Aid of Industry Act)

Intoxicating Liquor Licensing Act

Miscellaneous Licences Act

Motor Vehicle & Road Traffic Act

Property Tax Act

Provisional Collection of Taxes Act

Travel Voucher Tax Act

Value Added Tax Act

Auctioneers Act

Anti-Money Laundering & Countering the Financing of Terrorism Act

Tax Policies

The following tax policies were provided to sensitise taxpayers and stakeholders on matters pertaining to the various legislations administered by the Guyana Revenue Authority.

These policies are not substitutes for the Law. In case of any inadvertent conflict, the Laws of Guyana shall prevail.

Tax Exemption Policy #2 – Differently-abled Persons

Policy: Dealers’ General Licence

Tax Operations Policy – Vacation Allowance

Tax Operations Policy #12 – Certificate of Compliance

Tax Operations Policy#9 – Payments to Non – Resident Companies: Contractors/Sub-Contractors

Income Tax Rates & Threshold

Income Tax and Tributors

MORTGAGE INTEREST RELIEF

Tax Exemption Policy For Qualifying Re-Migrants, Settlers and Returning Students

Licence Revenue Policy #3 – Provisional Licence For Small Businesses

Tax Exemption Policy No.3– Tax Exemption for Registered Manufacturers

Tax Operations Policy No. 8 – Taxpayer Identification Number (TIN)

Policy – 2% Resident Contractor Withholding Tax

VAT Policy #25 – VAT Fraction

VAT Policy #13 – VAT and Tax-Inclusive Pricing

VAT Policy#21 – VAT Returns

VAT Policy #22 – Books and Records To Be Maintained For VAT Purposes

VAT Policy #24 – VAT REGISTRATION

VAT Policy #48 – Change In Business Information

Zero – Rated Supplies

Exempt Supplies

Tax Guides

Your Quick Guide to Getting Approved for Mortgage Interest Relief

Tax Practice Certificate

Guide to Obtaining a TIN

Tax Exemption Guide for the Tourism Sector

Exemptions on Electric Motor Vehicles

Property Tax Basic Computation

Drivers’ Application Guidelines

Speeches

May 23, 2020

19th Anniversary Message by Commissioner – General