Important Message

Objections & Appeals

The Guyana Revenue Authority wishes to notify taxpayers that where there are Objections to, and appeals for a review of taxes assessed by the Commissioner General, then same can be addressed through the established Boards of Review governed by the Laws of Guyana.

Taxpayers are reminded that there are three Boards of Review to which they can appeal their cases if they are dissatisfied with the Commissioner-General’s decision regarding their objection to an assessment. The Boards of Review are as follows:

  1. Income Tax Board of Review
  2. VAT Board of Review
  3. Customs Tribunal

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GRA Forms

*Click the links below to download

Licence Revenue Office (LRO) Forms

Application for Driver's Licence New/Renewal, Provisional and Conductors' Licence

Application for Motor Vehicle

Application for International Driving Permit

Motor Vehicle Transfer Registration

Off - Licence

Restaurant Liquor Licence (Renewal)

Spirit Shop Licence

Specimen of New Motor Vehicle Registration Certificate 

Trade and Miscellaneous Licences


Tax Operations & Services: VAT & IR Forms

Tributors Income Tax Deduction Form (NEW)

Mortgage Interest Relief: Application Form - Form1 (NEW) 

Mortgage Interest Relief: Letter by Lender - Form2 (NEW)

Mortgage Interest Relief(Attachment to Form 2)  (NEW)

Mortgage Interest Relief: Claim for Refund - Form3 (NEW&REVISED)

Company Property Tax

Company Property Tax Returns (Statement of Net Property)

Corporation Tax Returns

Individual Income Tax Returns (Revised)*

Employer's Return (Form 2A) TIPS

Employer's Declaration

Employer's Returns (Original & Duplicate)

Tax Deduction Remittance Form (Form5D)

Tax Deduction Remittance Form (Form5D)- Part II 

Compliance Application

Application for Individual (TIN)Taxpayer Identification Number

Authorisation for Use of Address (Submitted with TIN application)

Application for Company Taxpayer Identification Number

Application for VAT Refund and Tax Relief

Withholding Declaration

Withholding Tax Schedule

Travel Voucher Tax Declaration

VAT Refunds (for use by Non-Residents) 

Individual Property Tax Return 


Tax Exemption, Processing & Verification Forms

Tax Exemption Application


Customs & Trade Administration Forms

Customs Declaration (C72)

Customs Declaration (C73)

Notification for Exports

Application to Unload and Load at a Sufferance Wharf (C12) 

Currency and Jewellery Declaration (C14A) 

Customs Declaration (C14B) 

Unacommpanied Baggage Declaration (C14C) 

Passenger's Baggage Declaration (C14) 

Clearance of Ship- Other than Steamship (C17) 

Claim for an Abatement of Duty Pg.1 (C26) 

Claim for an Abatement of Duty Pg.2 (C26)

Application for Refund of Duty (C27)

Application for Certificate of Origin

Declarations by Exporter

Declaration for Yact on Arrival/Departure

Ship's Stores Declaration (C1)

Crew List (C2A)

Passenger List (C2B)

Crews' Effects Declaration (C2)

List of Unmanifested Cargo (C3)

General Declaration for Ships (C4)

General Declaration for Aircraft (C5)

Ship's Bad Order List (C6)

Application to Amend by Addition (C7)

Application to Amend by Deduction (C8)

Entry Outwards (Ships other than Steamships) (C9)

Certificate of Rummage (C10)

Permit to Discharge a Ship for carriage Coastwise (C13)

Permit to Re-Land Goods Shipped for Export -Page 1(C37)

Permit to Re-Land Goods Shipped for Export -Page 2(C37)

Permit to Operate on Warehoused Goods- Page 1 (C38)

Permit to Operate on Warehoused Goods- Page 2 (C38)

Transfer of Warehouse Goods (C39)

Refund of Surplus Proceeds of Sales (C42)

General Bond for the Removal of Goods(C51)

Bond for Exportation (C52)

GENERAL Bond for Exportation (C53)

Bond for Shipment of Stores (C54)

GENERAL Bond for Shipment of Stores (C55)

Transhipment Bond (C56)

Account of Goods Landed by Boat/ Lighter (C11)