Important Message

Download your Fillable Returns and Forms here:
Corporation Tax Return 
Individual Income Tax Return
- Motor Vehicle Transfer
Premium Tax 
VAT Return 
Withholding Tax
Individual Property Tax Return 
Company Property Tax Return  
Tax Exemption Application  
Individual TIN Application  
Company TIN Application
Instructional Video - How to download fillable forms
Additional forms can be accessed here:
Tax Exemption, Processing & Verification
Customs & Trade Administration
Employers' Submission
Individual Income Tax Return - Bulk PDF Generator

Introduction to eServices

YA 2019 filing for Employers 

YA 2019 filing for Companies

YA 2019 filing for Individuals

YI 2019  Payroll  Guidelines

REMINDER:

Prior to submitting your fillable or printable forms, please ensure you check the GRA’s website for the most recent or updated version of said forms which are available for download and use.

Financial Institutions with accounts held by US Citizens must report to the Guyana Revenue Authority

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 (FIs) with accounts held by US citizens are required to report such information to the GRA, the designated Competent Authority. Reporting must be done through the Guyana Revenue Authority's AEOI  Portal which can be accessed via the link https://ides.gra.gov.gy/.

For assistance on accessing the portal, contact our Information Technology Department on 227-6060 extension 5601.

Latest News




  • IFB: Provision of Maintenance Service for Air Conditioners

    1. The bidding documents may be obtained by any interested bidder upon payment of a non-refundable fee in the amount of Three Thousand Guyana Dollars (G$3,000.00) at the Procurement Office, Guyana Revenue Authority Head Office 227 – 8222 Ext 4506
    2. Required period of service: Financial year – September 2019 to September 2020.

    Read More



  • Best Android phone 2014
    Importation of Mobile Phones

    The Guyana Revenue Authority (GRA) would like to notify all importers of mobile cellular phones that with effect from 1st August, 2019 the International Mobile Equipment Identity (IMEI) for all cellphones must be clearly stated on invoices or listed separately and uploaded and submitted with the declarations (e-sad).

    Read More




  • Importers | Customhouse Brokers

    The Guyana Revenue Authority (GRA) wishes to inform Importers and Customhouse Brokers that commercial invoices without proper descriptions will no longer be accepted for processing and clearance of goods by the Customs, Excise & Trade Operations.

    Read More




  • Dipcon Engineering is indebted to the state for taxes due

    The Guyana Revenue Authority (GRA) has noted a recent Guyana Times article captioned GRA hits Dipcon with $500M tax bill, which quoted Dipcon’s Legal Counsel Timothy Jonas saying that “a similar letter from the GRA, about six months ago, was challenged by Dipcon and thrown out by the court.”

    Read More




  • 'CK' Motocycle series commences

    The Licence Revenue Office of the Guyana Revenue Authority commenced registering motorcycles in the ‘CK’ series from Thursday, July 4, 2019.
    Read More




  • Impersonation of GRA Officers

    The general public is advised to be on the lookout for persons impersonating Guyana Revenue Authority Officers, specifically within the Essequibo and Berbice areas.

    If you are approached by someone claiming to be an Officer of the GRA, request proof of identication and take note of the identication number and name of the individual.

    Read More




  • 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.

    Read More




  • Stipulations for vehicles registered in the "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 vehiclesin the ‘G’ series. However, owners of vehicles already registered in “G” are advised to abide by the following conditions

    Read More




  • Vehicles registered in "G" series

    The Guyana Revenue Authority wishes to advise the general public the granting of tax exemptions and the registration of the following motor-vehicles in the ‘G’ series will discontinue from July 1, 2019

    Read More

Arriving Passengers - Information

If you are a returning Guyanese, welcome home. If you are a visitor to Guyana, we extend to you a warm welcome and if you are an immigrant to Guyana, welcome to your new home.

The information provided is designed to assist you with Customs formalities on your arrival in Guyana. In order to minimize the time spent in the Customs area at the ports of entry (Cheddie Jagan International Airport, Ogle International Airport etc.) it is advised that you carefully read, understand and comply with the requirements outlined herein.

The Laws of Guyana (Customs Act, Chapter 82:01 and Customs Regulations) require that all passengers arriving in Guyana by aircraft or ship:

  • Must proceedwith their baggage to the Customs area or any specified area so designated by a Customs Officer for examination/inspection and should not leave the specified Customs area without the approval of a Customs Officer. Any baggage belonging to a passenger (the person who arrived in Guyana) must only be handled by that passenger or by any person so authorized by the Commissioner-General or the authority controlling the place where the aircraft lands or vessel docks.

In accordance with Regulation 84 of the Customs Regulations, a Customs Officer may refuse to examine any passengers' baggage, if all the baggage belonging to him or her is not present, or if the passenger who owns the baggage is not present. In cases, where the baggage presented to the Officer belongs to more than one person, all passengers must be present.

  • Complete and give to the Customs Officer, a Customs Declaration - Form C14 (an official declaration of the contents of his/her baggage and his person) regarding items they acquired abroad (whether or not those items were worn or used, or obtained by purchase, a gift or otherwise). If you are travelling with your family, the declaration must be completed by the head of the family.

The declaration form is issued by the Cabin Attendants onboard the aircraft or vessel prior to the aircraft/vessel landing in Guyana. It is recommended that you complete the form before the aircraft or vessel arrives at the port of entry.

  • Answer all questions that the Customs Officer may ask upon the examination of his/her baggage since; any false declaration made to the Customs Officer is an offence which is punishable by law.

Note: Passengers are prohibited from removing any baggage out of the charge of the Customs Officer before the Customs Officer has initialed or otherwise marked each package. In the case of articles liable to duty, the baggage cannot be removed until; the passenger has signed a copy of the receipt for duty required by the Customs Officer. 

Passenger Clearance

In order to ensure that all passengers clear the Customs area in a timely manner, the Guyana Revenue Authority (GRA) utilizes a two lane (a Green Lane and other Lane) clearance system.

GREEN LANE

If you enter the Green Lane, you are deemed to be making a legal declaration that you have nothing to declare and are not carrying any prohibited or restricted items or goods subject to Customs control other than your duty-free allowances. Passengers who have in there baggage, dutiable items or items in excess of their duty free allowances may not exit the Customs area using this lane.

If your baggage does not contain any articles which are liable to duty or items for personal use (not in quantities intended for sale or exchange) you must proceed to the GREEN LANE of the Customs area.

  • You must then present to the Customs Officer a Form C14 and your passport and answer all questions the Customs Officer may ask. Dutiable items should not be concealed and false documents such as receipts should not be presented to the Customs Officer. It is an offence to make a false declaration to the Customs Officer.
  • The Customs Officer will then examine the stubs or tags on your baggage to verify that it belongs to you.
  • If the Customs Officer is satisfied that the declaration is true, you will be allowed to exit the Customs area without paying any duty. The Customs Officer will retain the Form C14. The Customs Officer may conduct random examinations on the baggage of passengers who use the GREEN LANE.

OTHER LANES

If your baggage contains articles liable to duty or items intended for sale or exchange you must proceed to any lane in the Customs area other than the GREEN LANE.

  • You must then submit to the Customs Officer a Form C14 (an official declaration of the contents your baggage).
  • The Customs Officer will then examine the stubs/tags on your baggage to verify that it belongs to you.
  • You (the passenger) must then open your baggage to allow the Custom Officer to conduct an examination on same.
  • The Customs Officer will record the examination of your baggage on the Form C14 and calculate the duties and taxes payable on articles contained therein which are liable to duty. The Officer will also sign and date the form and record the time the examination was completed on same, before it is returned to you.
  • The Customs Officer will then ask you to place the articles liable to duty in the area designated for payment of duties and taxes (this does not apply for goods which are commercial in nature).
  • You must then proceed to the GRA's Cashier (located in the Customs area) to pay the applicable duties and taxes.

REMINDER - There are heavy penalties for smuggling and/or false declarations. Passengers entering the GREEN LANE are still subject to Customs Control. There is no automatic clearance! Customs and Trade Administration of the Guyana Revenue Authority reserves the right to stop and examine any passenger before permitting clearance.

Payment of Duties and Taxes on Passengers’ Baggage

Exiting Customs Area

  • After you uplift your baggage from the designated area (after examination and payment of duties and taxes) proceed to the Patrol Officer at the exit door.
  • The Patrol Officer will check the copy of your receipt issued against the information recorded on the Form C 14 by the Cashier.
  • The Patrol Officer will also verify the number of baggage in your possession against the number recorded on the Form C 14.
  • Once all the information is correct you will be allowed to exit the examination area and removed your baggage out the charge of Customs.

 

Unaccompanied Baggage

In cases where baggage arrives unaccompanied, the person who owns the baggage or an authorised agent must complete a Form C14C (Unaccompanied Baggage Declaration) and pay the applicable duties and taxes (if any) before the baggage is released.

Allowances and exemptions for passengers

The following articles if duly declared by an adult passenger to be for his/her own personal use shall be admitted into Guyana without the payment of Customs Duty:

  • Manufactured tobacco, including cigars and cigarettes, not exceeding two hundred and twenty seven grams in the aggregate.
    • Potable spirits in quantity no exceeding seven hundred and fifty eight milliliters.
    • Wine in any quantity not exceeding seven hundred and fifty-eight milliliters.
    • Other dutiable articles if the total duty thereon does not exceed one hundred United States dollars ($100 USD):

Note: If any passenger imports in his/her baggage any of the aforementioned articles in any quantity exceeding those specified, duty shall be paid on the whole quantity of such article.

Exchange Rates

Effective March 1, 2019 :-
CountryGuyana Dollar
European Union237.42
Eastern Caribbean77.22
Suriname27.96
Trinidad & Tobago30.91
United Kingdom277.33
United States of America208.50

Click here for more Rates

Query

 queryHave a Tax Query?

Call Our Tax Advisory Services

227-6060 extensions: 1201-1204

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Report a GRA's Employee Misconduct

 siu icon Special  Investigation Unit

Tel# 592-225-5051

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Report Tax Fraud

 Tax fraud Law Enforcement and
         Investigation Division

Tel# 227-6060 Ext 3200-3208