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Applying for Tax Practice Certificate

Applying for Tax Practice Certificate

August 26, 2022

The Guyana Revenue Authority wishes to remind the general public of the requirements when applying for a Tax Practice Certificate.

What is a Tax Practice Certificate?

It is a document issued by the GRA under Section 39 of the Tax Act Chapter 80:01 to Professionals practising privately for reward in any year, and are required by law to be the holder of a Practice Certificate.

Who should apply for a Tax Practice Certificate?

The first Schedule of the Tax Act stipulates that the following professionals must apply for a Tax Practice Certificate:

  • Accountants
  • Auditors
  • Legal Practitioners
  • Medical Practitioners
  • Architects
  • Dentists
  • Optometrists
  • Engineers
  • Veterinary Surgeons
  • Physiotherapists
  • Pharmacists
  • Surveyors
  • Preparer of Returns
How to apply for a Tax Practice Certificate?
  • First time applicants must write the Commissioner General requesting a tax practice certificate. The letter must include:
    • Copies of professional qualifications,
    • Outline of experience in particular field;
    • In the case of medical practitioners, a letter from the Medical Council.
  • Completed application form
  • Valid form of identification
  • Preparers of Returns must pass a competency test which will be administered by the GRA.

Cost and validity of a Tax Practice Certificate

  • First Time fee is $25,000.
  • Annual fee is $10,000 (general), for Surveyors it is $75,000 and $20,000 for Preparer of Returns.
  • A Tax Practice Certificate is valid for one year commencing January 1 and ending December 31.
  • The annual fee must be paid on or before the 28th February of each year.