As a professional (individual) earning an income privately, you are legally required to have a Practice Certificate. “Professional” is defined as a person who is a member of a professional body and holds the qualification of that body such as a Lawyer, Medical Practitioners, Dentists, Physiotherapists, Veterinary Surgeons, Engineers, Accountants, Auditors, Surveyors, Architects, Pharmacists, and Optometrists.

Notwithstanding, there are two (2) categories of professionals who are not required to apply for a Practice Certificate:

  • Professionals who are employed by the Government and are in no way engaged in private practice for reward.
  • Professionals who are employed by a company or organisation. (publicly or privately) i.e. a medical doctor employed by a Mining Company, an Accountant employed by an Engineering Firm, an Attorney-at-Law employed by an Insurance Firm.

You are required to display your Practice Certificate at the place of practice, to be seen by persons using your services.  If you fail to comply with this, you will be committing an offense; for further details refer to Subsection 9(a) of Section 37 of the Tax Act, Chapter 80:01.

All applicants must uplift and complete an Application Form from the Compliance Section, of the GRA Headquarters, located at 200-201 Camp Street, Georgetown, or at any Regional Branch Office.

The annual fee is due on or before February 28 of every year. In 2003 fees for various categories of professionals increased from ten thousand dollars ($10,000) to the following:

Category A Professionals Fees
  • Accountants
  • Auditors
  • Legal Practitioners
  • Medical Practitioners
  • Architects
  • Dentists
  • Optometrists)


Category B Professionals Fees
  • Engineers
  • Veterinary Surgeons


Category C Professionals Fees
  • Physiotherapists
  • Pharmacists
  • Surveyors


Legal action taken by the Guyana Medical Association, Guyana Bar Association, and Guyana Dental Association does not permit the GRA to collect the increased amount from Medical Practitioners, Legal Practitioners, and Dentists. As such, they will continue to pay ten thousand dollars ($10,000) until the issue is determined by the courts.

Professionals who qualified within three years before the date of the application for a practice certificate are permitted to pay a fee of $25,000 for each of those years. Thereafter you must adhere to paying the fees as prescribed for the relevant category of professionals (see above).

Please refer to the Fiscal Amendment and Accountability Act for additional information.