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[null,"Instructions:","To help those eServices users with the submission of their electronic tax returns for WHT, the GRA has made available this utility to assist with the creation of the electronic files prior to submission via eServices. \nIt is recommended that after generating the comma separated values (csv) file here, the file is validated using the File Format Validator (link).\nPlease note that this is not a replacement for submitting the return to the GRA – it is only a utility to create with the comma separated values (csv) file.  The return can only be submitted to the GRA via eServices.\n\nStep 1: Input your information.  Enter details about the Withholder and summary values in Row 3.  Enter each withholding transaction from Row 5 and onwards.  Please use the WHT Guide for more information.\nStep 2: After all the transactions are entered and the summary row filled, click on the Save As CSV button.  Fix any data issues that are highlighted.\nStep 3: Once all issues are resolved here, validate using the File Format Validator on GRA's website (link).\nStep 4: Repeat this process until all issues are resolved.  Then upload your file to GRA's eServices (www.eservices.gra.gov.gy).\n\n"]
[null,null,null,null,"Withholder’s TIN","Withholder’s Name","Withholder’s Address  ","Row Count","Filing Period","Gross Income Total",null,"Tax Paid Total"]
[]
["WHT Type","Filing Frequency","Payment Date","Reference No.","TIN","Name","Phone No.","Address","Country","Gross Income","Tax Rate","Tax Paid","Nature of Transaction","Quantity - Ozs","Quantity - Dwts","Quantity - Grns","Total Price - US","Exchange Rate","Payment Method","Payment Doc. No.","Bank Account Balance"]

{"sheet":"Sheet2","index":1,"n_rows":198,"n_cols":9,"rows_kept":198,"cut":false,"hidden":true,"merged":[]}
["WHT Type",null,"Filing Frequency",null,"Countries",null,"Tax Rate",null,"Payment Method"]
["Bank Interest",null,"Event Driven",null,"Afghanistan",null,2,null,"Cash"]
["Contractor - Non-Resident",null,"Periodic",null,"Albania",null,2,null,"Cheque"]
["Contractors - Resident",null,null,null,"Algeria",null,2.5,null,"Wire/Bank Transfer  "]
["Deemed distribution",null,null,null,"Andorra",null,3]
["Diamond",null,null,null,"Angola",null,3.5]
["Discount on Treasury Bills",null,null,null,"Antigua and Barbuda",null,10]
["Gold",null,null,null,"Argentina",null,15]
["Gross Distribution for Non-Residents",null,null,null,"Armenia",null,20]
["Management Fees",null,null,null,"Australia",null,20]
["Other Payments to Non-Residents",null,null,null,"Austria"]
["Premium",null,null,null,"Azerbaijan"]
["Rent",null,null,null,"The Bahamas"]
["Royalty",null,null,null,"Bahrain"]
["Technical/Professional Fees",null,null,null,"Bangladesh"]
[null,null,null,null,"Barbados"]
[null,null,null,null,"Belarus"]
[null,null,null,null,"Belgium"]
[null,null,null,null,"Belize"]
[null,null,null,null,"Benin"]
[null,null,null,null,"Bhutan"]
[null,null,null,null,"Bolivia"]
[null,null,null,null,"Bosnia and Herzegovina"]
[null,null,null,null,"Botswana"]
[null,null,null,null,"Brazil"]
[null,null,null,null,"Brunei"]
[null,null,null,null,"Bulgaria"]
[null,null,null,null,"Burkina Faso"]
[null,null,null,null,"Burundi"]
[null,null,null,null,"Cambodia"]
[null,null,null,null,"Cameroon"]
[null,null,null,null,"Canada"]
[null,null,null,null,"Cape Verde"]
[null,null,null,null,"Cayman Islands"]
[null,null,null,null,"Central African Republic"]
[null,null,null,null,"Chad"]
[null,null,null,null,"Chile"]
[null,null,null,null,"China"]
[null,null,null,null,"Colombia"]
[null,null,null,null,"Comoros"]
[null,null,null,null,"Congo, Republic of the"]
[null,null,null,null,"Congo, Democratic Republic of the"]
[null,null,null,null,"Costa Rica"]
[null,null,null,null,"Cote d'Ivoire"]
[null,null,null,null,"Croatia"]
[null,null,null,null,"Cuba"]
[null,null,null,null,"Cyprus"]
[null,null,null,null,"Czech Republic"]
[null,null,null,null,"Denmark"]
[null,null,null,null,"Djibouti"]
[null,null,null,null,"Dominica"]
[null,null,null,null,"Dominican Republic"]
[null,null,null,null,"East Timor (Timor-Leste)"]
[null,null,null,null,"Ecuador"]
[null,null,null,null,"Egypt"]
[null,null,null,null,"El Salvador"]
[null,null,null,null,"Equatorial Guinea"]
[null,null,null,null,"Eritrea"]
[null,null,null,null,"Estonia"]
[null,null,null,null,"Ethiopia"]
[null,null,null,null,"Fiji"]
[null,null,null,null,"Finland"]
[null,null,null,null,"France"]
[null,null,null,null,"Gabon"]
[null,null,null,null,"The Gambia"]
[null,null,null,null,"Georgia"]
[null,null,null,null,"Germany"]
[null,null,null,null,"Ghana"]
[null,null,null,null,"Greece"]
[null,null,null,null,"Grenada"]
[null,null,null,null,"Guatemala"]
[null,null,null,null,"Guinea"]
[null,null,null,null,"Guinea-Bissau"]
[null,null,null,null,"Guyana"]
[null,null,null,null,"Haiti"]
[null,null,null,null,"Honduras"]
[null,null,null,null,"Hungary"]
[null,null,null,null,"Iceland"]
[null,null,null,null,"India"]
[null,null,null,null,"Indonesia"]
[null,null,null,null,"Iran"]
[null,null,null,null,"Iraq"]
[null,null,null,null,"Ireland"]
[null,null,null,null,"Israel"]
[null,null,null,null,"Italy"]
[null,null,null,null,"Jamaica"]
[null,null,null,null,"Japan"]
[null,null,null,null,"Jordan"]
[null,null,null,null,"Kazakhstan"]
[null,null,null,null,"Kenya"]
[null,null,null,null,"Kiribati"]
[null,null,null,null,"Korea, North"]
[null,null,null,null,"Korea, South"]
[null,null,null,null,"Kosovo"]
[null,null,null,null,"Kuwait"]
[null,null,null,null,"Kyrgyzstan"]
[null,null,null,null,"Laos"]
[null,null,null,null,"Latvia"]
[null,null,null,null,"Lebanon"]
[null,null,null,null,"Lesotho"]
[null,null,null,null,"Liberia"]
[null,null,null,null,"Libya"]
[null,null,null,null,"Liechtenstein"]
[null,null,null,null,"Lithuania"]
[null,null,null,null,"Luxembourg"]
[null,null,null,null,"Macedonia"]
[null,null,null,null,"Madagascar"]
[null,null,null,null,"Malawi"]
[null,null,null,null,"Malaysia"]
[null,null,null,null,"Maldives"]
[null,null,null,null,"Mali"]
[null,null,null,null,"Malta"]
[null,null,null,null,"Marshall Islands"]
[null,null,null,null,"Mauritania"]
[null,null,null,null,"Mauritius"]
[null,null,null,null,"Mexico"]
[null,null,null,null,"Micronesia, Federated States of"]
[null,null,null,null,"Moldova"]
[null,null,null,null,"Monaco"]
[null,null,null,null,"Mongolia"]
[null,null,null,null,"Montenegro"]
[null,null,null,null,"Morocco"]
[null,null,null,null,"Mozambique"]
[null,null,null,null,"Myanmar (Burma)"]
[null,null,null,null,"Namibia"]
[null,null,null,null,"Nauru"]
[null,null,null,null,"Nepal"]
[null,null,null,null,"Netherlands"]
[null,null,null,null,"New Zealand"]
[null,null,null,null,"Nicaragua"]
[null,null,null,null,"Niger"]
[null,null,null,null,"Nigeria"]
[null,null,null,null,"Norway"]
[null,null,null,null,"Oman"]
[null,null,null,null,"Pakistan"]
[null,null,null,null,"Palau"]
[null,null,null,null,"Panama"]
[null,null,null,null,"Papua New Guinea"]
[null,null,null,null,"Paraguay"]
[null,null,null,null,"Peru"]
[null,null,null,null,"Philippines"]
[null,null,null,null,"Poland"]
[null,null,null,null,"Portugal"]
[null,null,null,null,"Qatar"]
[null,null,null,null,"Romania"]
[null,null,null,null,"Russia"]
[null,null,null,null,"Rwanda"]
[null,null,null,null,"Saint Kitts and Nevis"]
[null,null,null,null,"Saint Lucia"]
[null,null,null,null,"Saint Vincent and the Grenadines"]
[null,null,null,null,"Samoa"]
[null,null,null,null,"San Marino"]
[null,null,null,null,"Sao Tome and Principe"]
[null,null,null,null,"Saudi Arabia"]
[null,null,null,null,"Senegal"]
[null,null,null,null,"Serbia"]
[null,null,null,null,"Seychelles"]
[null,null,null,null,"Sierra Leone"]
[null,null,null,null,"Singapore"]
[null,null,null,null,"Slovakia"]
[null,null,null,null,"Slovenia"]
[null,null,null,null,"Solomon Islands"]
[null,null,null,null,"Somalia"]
[null,null,null,null,"South Africa"]
[null,null,null,null,"South Sudan"]
[null,null,null,null,"Spain"]
[null,null,null,null,"Sri Lanka"]
[null,null,null,null,"Sudan"]
[null,null,null,null,"Suriname"]
[null,null,null,null,"Swaziland"]
[null,null,null,null,"Sweden"]
[null,null,null,null,"Switzerland"]
[null,null,null,null,"Syria"]
[null,null,null,null,"Taiwan"]
[null,null,null,null,"Tajikistan"]
[null,null,null,null,"Tanzania"]
[null,null,null,null,"Thailand"]
[null,null,null,null,"Togo"]
[null,null,null,null,"Tonga"]
[null,null,null,null,"Trinidad and Tobago"]
[null,null,null,null,"Tunisia"]
[null,null,null,null,"Turkey"]
[null,null,null,null,"Turkmenistan"]
[null,null,null,null,"Tuvalu"]
[null,null,null,null,"Uganda"]
[null,null,null,null,"Ukraine"]
[null,null,null,null,"United Arab Emirates"]
[null,null,null,null,"United Kingdom"]
[null,null,null,null,"United States of America"]
[null,null,null,null,"Uruguay"]
[null,null,null,null,"Uzbekistan"]
[null,null,null,null,"Vanuatu"]
[null,null,null,null,"Vatican City (Holy See)"]
[null,null,null,null,"Venezuela"]
[null,null,null,null,"Vietnam"]
[null,null,null,null,"Yemen"]
[null,null,null,null,"Zambia"]
[null,null,null,null,"Zimbabwe"]