How can I obtain an Exemption to benefit from Government Contracts?

These guidelines apply to persons who are requesting tax exemptions from customs duty the zero-rating of value-added tax and exemption from the payment of excise tax.

Before any applications are processed for tax exemptions, the Ministry of Finance must submit a copy of the contract to the GRA, highlighting the relevant tax exempt clause(s).

The following requirements and procedure must be followed:

  1. Apply to the Commissioner-General from Ministry of Finance giving a brief description of the items and listing the invoice number(s).
  2. The Contractor’s Taxpayer Identification Number.
  3. Invoice/Quotation.
  4. Contractors’ application to Ministry.
  5. Approval from Consultants.
  6. Any request for an extension will require the original Commissioner – General’s letter. This is to verify that the items have not been cleared at Customs.
  7. In cases where the applicant has not supplied information that is required by the Guyana Revenue Authority, a letter is issued to the applicant requesting the required information.

Please refer to the First Schedule Part III B (2) Item 34 (1) and (2) and 35 of the Customs Act and Sub-Section (o) of Schedule 1, Paragraph 2 of the Value-Added Tax Act and Table A-6 and A-7 of Section 15 of the Excise Tax Act, for further details.