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Licence Revenue Policy #3 – Provisional Licence For Small Businesses

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Licence Revenue Policy #3 – Provisional Licence For Small Businesses

July 26, 2019

The Guyana Revenue Authority recognises the need to provide information and guidance to the general public with regards to the various taxes it administers. As such, this policy seeks to provide guidance on the issuing of a provisional licence for small businesses.

It was observed that many small businesses, in their efforts to obtain a trade licence, fall short of providing the required permits from the relevant agencies. These documents are necessary for the issuing of a trade licence and include the approved building and fire permits, and safety and sanitary certificates.

In order to encourage small businesses to be compliant and to help them start their operations, the Guyana Revenue Authority, in keeping with the Tax Amendment Act 2018 will issue a provisional licence for small businesses engaged in trades such as grocery shops, variety stores and Snackettes. This provision will allow sufficient time for these businesses to meet the full requirements to obtain the regular annual licence.

The provisional licence will be issued for a period not exceeding two (2) years. The cost of the provisional licence will be fifty percent (50%) of the respective annual licence fee.

The documents required when applying for this type of licence are as follows: –

  • Completed application form
  • Business Registration
  • Valid ID card or Passport of the owner
  • Proof that application was made to housing
  • Copy of TIN Certificate

On submission of the required documents, an interview will be conducted by a Licence Revenue Officer as part of the process.


This provisional licence cannot be used to acquire any additional licence, such as an off licence. In addition, upon expiration of the provisional licence, no extension will be granted.

Contact Us:
Tax Advisory Services Section
Communications & Tax Advisory Services Division
Guyana Revenue Authority
200 -201 Camp Street
Tel: 227-6060 | 227-8222 Ext: 1201-1204
Email: gravat@gra.gov.gy
Website: www.gra.gov.gy