GUYANA REVENUE AUTHORITY
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Expression of Interest – Audit Services for the year 2024

June 6, 2025

In keeping with the Insurance Act Chapter 91:02 (B) of 1998, of the Laws of...
Excise Notice: County of Berbice – Third Quarter General Licencing Meeting

May 21, 2025

In accordance with Section 10(4) of the Intoxicating Liquor Licencing Act, Chapter 82:21, the general...
Excise Notice: County of Essequibo – Third Quarter General Licencing Meeting

May 21, 2025

In accordance with Section 10(4) of the Intoxicating Liquor Licencing Act, Chapter 82:21, the general...
Excise Notice: County of Demerara – Third Quarter General Licencing Meeting

May 21, 2025

In accordance with Section 10(4) of the Intoxicating Liquor Licencing Act, Chapter 82:21, the general...
Ongoing Proceedings Relating to Taxes for Importation of Luxury Motor Vehicles

May 19, 2025

Georgetown, GRA Friday, May 16, 2025 – In response to the many media articles, the Revenue Authority wishes to advise the following: The Agency in keeping with the laws administered engaged its counterpart(s) in the United States of America (USA) through the Ministry of Home Affairs (MOHA), in keeping with the Mutual Assistance in Criminal Matters Act, Chapter 15:05 for information pertaining to the purchase and the importation of one 2020 Lamborghini Roadster SVJ motor vehicle imported into Guyana. On May 14, 2025, our counterparts responded to the request and submitted the copy of an invoice, amongst other documents, evidencing the true purchase price paid for the said 2020 Lamborghini Roadster SVJ motor vehicle. This invoice corroborates the evidence before the Honourable Court. Upon its receipt, the Authority in keeping with the duty owed to the Honourable Court, immediately filed a Supplementary Affidavit to have this critical information admitted into evidence. On May 15, 2025, the Honourable Judge refused to admit into evidence, the information obtained from the USA Department of Justice (DOJ) in the Judicial Review proceedings, and advised that his reasons for doing so will be forthcoming at a date in September 2025. This information, among others, has corroborated and further confirmed that upon importation, the invoice and price submitted were false, and the declaration and taxes were grossly understated. The Authority in keeping with its statutory duty has on May 15, 2025, instituted criminal proceedings in accordance with, inter alia, Section 218 (e) of the Customs Act, Chapter 82:01, for fraudulent evasion and declarations. The importer also signed the “Form C32A – Customs” by declaring that all particulars in his declaration were true and complete, and acknowledged that the GRA can review and reassess the values in keeping with the Fifth Schedule, within seven (7) years, should further evidence be obtained based on the findings or further investigation. Hence the reassessment and demand letter for payment of the additional taxes by the GRA based on the further evidence obtained as to the falsified invoice and values. The Revenue Authority reiterates that the Agency in accordance with its mandate will faithfully continue to administer the laws in an impartial, fair, consistent and equitable manner, thereby ensuring compliance with the Nation’s Tax, Trade and Border laws.

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Tax Operations and Services

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Tax Operations and Services

G0005B – PARTNERSHIP RETURN SUPPLEMENTARY

G0002 – VALUE ADDED TAX

G0001 – VALUE ADDED TAX IMPORTED SERVICES

G0022 – WITHHOLDING TAX RETURN

PAYE RETURNS

G0021 – TRAVEL VOUCHER TAX RETURN

G0020 – TRAVEL TAX RETURN

G0016 – TAXPAYER REGISTRATION FORM – ORGANISATION

G0016B – TAXPAYER REGISTRATION FORM – ORGANISATION- SUPPLEMENTARY PARTNERS

G0016C – TAXPAYER REGISTRATION FORM – ORGANISATION SUPPLEMENTARY LOCATION

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