Media – Guyana Revenue Authority

Latest News

Excise Notice: County of Demerara | New & Transfer of Licences (1st Quarter)

Income Tax Computation Schedules for Individuals

Click HERE to download the Income Tax Computation Schedule for Individuals ANNUAL INCOME ($) ANNUAL ALLOWANCE ($) ANNUAL CHARGEABLE INCOME ($) 1/2 YEARLY INCOME ($) 1/2 YEARLY ALLOWANCE ($) 1/2YEARLY CHARGEABLE INCOME ($) QUARTERLY INCOME ($) QUARTERLY ALLOWANCE…

Notice to Employers, Employees & Self-Employed Persons | REVISED PERSONAL ALLOWANCE AND DEDUCTIONS FOR INCOME TAX 2025

The new personal income tax allowance and provisions for non-taxable deductions for employed and self-employed individuals are effective January 1, 2025. Click HERE to download the full document. Effective January 1, 2025, the Income Tax (Amendment) Act No. 2 of 2025 amends the personal income tax allowance and provides for additional non-taxable deductions for employed and self-employed individuals. INCOME TAX RATES: Section 36 of the Income…

Want of Entry Vehicles: John Fernandes Terminal

Want of Entry Vehicles - John Fernandes Terminal Notice is hereby given that the above-mentioned goods stored at John Fernandes Terminal will be disposed of under the Authority of Section 90 (2) of the Customs Act, Chapter 82:01. Any person…

Want of Entry Vehicles: John Fernandes Ltd. Wharf

Want of Entry Vehicles - John Fernandes Ltd. Wharf Notice is hereby given that the above-mentioned goods stored at John Fernandes Ltd. Wharf will be disposed of under the Authority of Section 90 (2) of the Customs Act, Chapter 82:01.…

Want of Entry Vehicles: GNSC Wharf

Want of Entry Vehicles - GNSC Wharf Notice is hereby given that the above-mentioned goods stored at GNSC Wharf will be disposed of under the Authority of Section 90 (2) of the Customs Act, Chapter 82:01. Any person having any…

Want of Entry Vehicles: DSCL Wharf

Want of Entry Vehicles - DSCL Wharf Notice is hereby given that the above-mentioned goods stored at DSCL Wharf will be disposed of under the Authority of Section 90 (2) of the Customs Act, Chapter 82:01. Any person having any…

Want of Entry Vehicles: Muneshwers Wharf – Unentered Vehicles Remaining in Containers

Want of Entry Vehicles - Muneshwers Wharf Notice is hereby given that the above-mentioned goods stored at Muneshwers Wharf will be disposed of under the Authority of Section 90 (2) of the Customs Act, Chapter 82:01. Any person having any…

Want of Entry Vehicles: John Fernandes Terminal – Unentered Vehicles Remaining in Containers

Want of Entry Vehicles: Muneshwers Terminal – Unentered Vehicles Remaining in Containers

Want of Entry Vehicles - Muneshwers Terminal Notice is hereby given that the above-mentioned goods stored at Muneshwers Terminal will be disposed of under the Authority of Section 90 (2) of the Customs Act, Chapter 82:01. Any person having any…

Invitation For Bid: Supply and Delivery of Janitorial Supplies

Guyana Revenue Authority hereinafter referred to as “the Procuring Entity”, invites eligible bidders to submit their Bids for the outlined category – “Supply and Delivery of Janitorial Supplies” Interested bidders may peruse the bid document at the procuring entity, prior…

GRA Launches Padna App and other taxpayer –friendly solutions

Georgetown, GRA – January 28, 2025 – The Guyana Revenue Authority (GRA) is proud to announce the launch of four innovative software solutions designed to simplify tax filing and enhance the overall taxpayer experience: Padna Mobile…

Inspection Certificate Requirement

Further to previous notifications in the media on new requirements for purchases and imports of used motor vehicles (except Brand New vehicles), the Guyana Revenue Authority (GRA) announces that presently AutoTerminal Japan Limited has met the specifications required and is…

Invitation For Bid: Supply and Delivery of Information Technology Equipment

Guyana Revenue Authority hereinafter referred to as “the Procuring Entity”, invites Eligible bidders to submit their bids for the outlined categories – “Supply and Delivery of Information Technology Equipment” Lot 1 -All –In-One Computers (Regular) Lot 2 -All –In-One Computers…

Invitation For Bid: Supply and Delivery of Generators and ATS, On-Premise, Guyana Revenue Authority (GRA)

Guyana Revenue Authority hereinafter referred to as “the Procuring Entity”, invites eligible bidders to submit their Bids for the outlined category – “Supply and Delivery of Generators and ATS, On-Premise, Guyana Revenue Authority (GRA)”. Lot I – 120 KVA three…

Excise Notice: County of Essequibo – First to Fourth Quarter General Licencing Meeting

In accordance with Section 10(4) of the Intoxicating Liquor Licencing Act, Chapter 82:21, the General Public is hereby notified that the First to Fourth Quarterly General Licencing Meeting for the year 2025, of the District Licencing Board for the County…

Excise Notice: County of Demerara – First to Fourth Quarter General Licencing Meeting

Excise Notice: County of Berbice – First to Fourth Quarter General Licencing Meeting

In accordance with Section 10(4) of the Intoxicating Liquor Licencing Act, Chapter 82:21, the General Public is hereby notified that the First to the Fourth Quarterly General Licencing Meeting for the year 2025, of the District Licencing Board for the…

Local & International Bank Payment Options for Duties and Taxes

Taxpayers are advised to utilize the following bank information to make wire and electronic transfer payments of duties and taxes to the Guyana Revenue Authority: International: Beneficiary : Guyana Revenue Authority Address : 200-201 Camp Street, Georgetown, Guyana Account Number:…

Incorrect declarations made for importation of luxurious types of Motor Vehicles

Georgetown, December 24, 2024: In its diligence aimed at collecting the rightful revenue due to the State, the Revenue Authority (GRA) has uncovered a racket, estimated at hundreds of millions in lost taxes, whereby some unscrupulous importers including some Auto…

Invitation For Bids (IFB): Construction of Warehouse, Onverwagt, Berbice, Region#5

Guyana Revenue Authority hereinafter referred to as “the Employer”, invites eligible bidders to submit their bids for execution of: “Construction of Warehouse, Onverwagt, Berbice, Region#5”. Interested bidders may peruse the bid document at the procuring entity, prior to the…

Press Release – Registration of Motor Vehicles in ‘AJ’ Series commence

Georgetown, GRA, October 24, 2024: The Guyana Revenue Authority (GRA) wishes to inform the public that the Licence Revenue Office has officially commenced the registration of motor vehicles under the new “AJ” series. This follows the conclusion of the preceding…

Excise Notice: County of Essequibo | New Licences

The under mentioned application has been received for the grant of Certificates for the issue of Excise Licences under the provision of Section 10 (4) of the Intoxicating Liquor Licensing Act, Chapter 82:21. NEW LICENCE NO. TYPE OF LICENCE NAME…

Excise Notice: County of Berbice | Transfer of Licences (4th Quarter)

ADVISORY – Driver’s Licence Services

The General Public is hereby advised that the following services are offered at the GRA’s Headquarters, 200-201 Camp Street, Georgetown and ALL of the Integrated Regional Tax Offices (IRTOs): Application of New Driver’s Licence Renewal of Driver’s Licence Duplicate Driver’s…

Sale of Seized Motor Vehicles by Sealed Bids

The Guyana Revenue Authority (GRA) is inviting sealed bids for the purchase of Seized Motor Vehicles on an ‘As Is, Where Is’ basis. Inspection by interested bidders will be facilitated daily commencing Monday, October 7, 2024, and concluding on Thursday,…

Invitation For Bids (IFB): Construction of Living Quarters Building, Corriverton, Berbice – Law Enforcement & Investigation Division (LEID)

1. Guyana Revenue Authority hereinafter referred to as “the Employer”, invites eligible bidders to submit their bids for execution of: “Construction of Living Quarters Building, Corriverton, Berbice, Region#6 – Law Enforcement and Investigations Division (LEID)”. 2. Interested bidders may peruse the bid…

Excise Notice: County of Essequibo – Fourth Quarter General Licencing Meeting

In accordance with Section 10(4) of the Intoxicating Liquor Licencing Act, Chapter 82:21, the General Public is hereby notified that the Fourth Quarterly General Licencing Meeting for the year 2024, of the District Licencing Board for the County of Essequibo,…

Excise Notice: County of Berbice – Fourth Quarter General Licencing Meeting

Excise Notice: County of Demerara – Fourth Quarter General Licencing Meeting

Expression of Interest – Audit Services

In keeping with the Insurance Act Chapter 91:02 (B) of 1998, of the Laws of Guyana, the Guyana Revenue Authority (GRA) is required to have its Pension Plan’s Financial Statement for the year ended December 31, 2023 audited. Objective and…

Notice: All Re-migrants, Settlers & Returning Students

Pursuant to the gazetted amendments made to Table A-2-2 of the Excise Tax Regulations, under Sections 3 and 15 of the Excise Tax Act Cap 82:03, effective September 01, 2023, the following updated rates of Excise Tax apply to motor…

Excise Notice: County of Demerara | New Licences (3rd Quarter)

Excise Notice: County of Essequibo | New & Transfer of Licences (3rd Quarter)

Excise Notice: County of Berbice | New & Transfer of Licences (3rd Quarter)

Advisory – Refund Set-Off Notice

Taxpayers (Corporate, Self-Employed, Individual) who are eligible for a refund in a particular period or tax type but may be in a payable position in another period or tax type are advised that the Guyana Revenue Authority will offset the…

Exemptions on Cellphone Accessories

Pursuant to amendments made to Part III (B) ii of the First Schedule to the Customs Act Chapter 82:01 and Paragraph 16 (i) & (ii) of the Second Schedule of the Value-Added Tax Act Chapter 81:05, cellphone accessories (including chargers,…

Exemptions on Sports Equipment and Gear

Pursuant to amendments made to Part III (B) ii of the First Schedule to the Customs Act Chapter 82:01 and the Second Schedule Paragraph 5 (c) of the Value-Added Tax Act Chapter 81:05, sports gear and equipment are exempt from…

Invitation For Bid: Rehabilitation of GRA’s Office Building, Strand Street, New Amsterdam

1. Guyana Revenue Authority hereinafter referred to as “the Procuring Entity”, invites eligible bidders to submit their proposals for the supply of goods and related services for – “Request for Proposal for: Supply and Delivery of the Human Resource Capital…

Excise Notice: County of Demerara | General Licencing Meeting

In accordance with Section 10(4) of the Intoxicating Liquor Licencing Act, Chapter 82:21, the General Public is hereby notified that the Third Quarterly General Licencing Meeting for the year 2024, of the District Licencing Board for the County of Demerara,…

Excise Notice: County of Essequibo | General Licencing Meeting

Excise Notice: County of Berbice | General Licencing Meeting

Request for Proposal for: Supply and Delivery of Microsoft –Dynamics 365 Software, On-Premise, Guyana Revenue Authority Headquarters

Request for Proposal for: Supply and Delivery Of Microsoft –Dynamics 365 Software, On-Premise, Guyana Revenue Authority Headquarters (GRA H/Q) Guyana Revenue Authority hereinafter referred to as “the Procuring Entity”, invites eligible bidders to submit their Bids for the outlined category…

Request for Proposal for: Supply & Delivery of The Human Resource Capital Management (HCM) Payroll System, Guyana Revenue Authority

Request for Proposal for: Supply and Delivery Of The Human Resource Capital Management (HCM) Payroll System 1. Guyana Revenue Authority hereinafter referred to as “the Procuring Entity”, invites eligible bidders to submit their proposals for the supply of goods and…

SIMPLIFIED PROCEDURES FOR REGISTRATION OF VEHICLES EXPANDED

The procedure for Motor Vehicle registration at the Licence Revenue Office (LRO) has been further simplified. Motor vehicles with an engine capacity less than 2000cc, no longer require pre-registration examination. This measure, which was first implemented on July 3, 2023…

Benefits of registering for GRA’s Optimal eServices

Experience the benefits of registering for GRA’s Optimal eServices! Launched in March 2021, the Optimal Revenue Management System (RMS) is a user-friendly platform that consolidates taxpayers’ information, financial transactions and communications, providing reliable and accessible data. Why register? Here’s why:…

eServices Registration and Filing at GRA IRTOs

Filing your tax return for the Year of Assessment 2024 has never been easier! You can file your returns electronically and manage all your tax-related transactions from the comfort of your home or office. Should you require assistance feel free…

Assistance with E-Registration and E-Filing

Need assistance with registering for GRA’s eServices or filing online tax returns? Our dedicated Tax Advisory and Publications Unit is here to help! You're welcome to visit our Camp Street Headquarters from April 15-30, 2024 between 8:00am and 5:30 pm,…

Documents required when filing tax returns

The deadline for filing Income Tax, Property Tax, Corporation Tax and Capital Gains Tax Returns is April 30, 2024. To ensure a smooth and efficient filing process, it's crucial that you have all the necessary documents ready. Here's a handy…

GRA seizes Motor Vessel Laden with Uncustomed Alcoholic Beverages & Foreign Chicken, East Coast Demerara

Georgetown, GRA, April 11, 2024: Customs Law enforcement officers of the Guyana Revenue Authority (GRA), in an operation on Wednesday, April 10, 2024, in the environs of Annandale, East Coast Demerara, seized two (2) mini buses and a large wooden…

Guyana Revenue Authority – Customshouse Broker Training Programme 2024

The Guyana Revenue Authority is advising persons who have previously submitted applications for the upcoming Customshouse Brokers Programme, and those who intend to do so, to note the following: a. The date of commencement of the Course is Monday, May…

List of Certified Tax Practice Professionals as at March 2024

The following list of Professionals were approved for Tax Practice as at March, 2024. MEDICAL PRACTITIONERS NO. NAME PROFESSION 1 SIVINDRA MANGRU Medical Practitioner 2 DEBI RAJKUMAR DALIP Medical Practitioner 3 GHANSHAM SINGH Medical Practitioner 4 SHAILENDRA SUGRIM Medical Practitioner…

Invitation For Bids (IFB): Provision of Security Services

1. The Guyana Revenue Authority hereinafter referred to as “the Procuring Entity”, invites interested bidders to submit their bids for the Provision of Security Services. 2. Bidders may obtain further information and familiarise themselves with the bid documents. If interested,…

Notice to Employers, Employees & Self-Employed Persons | Changes to Income Tax Threshold (2024)

Effective January 1, 2024, the Income Tax (Amendment) Act No. 2 of 2024 has brought changes to the personal allowance and deductions for employed and self-employed individuals. Here are the key updates: 1. ANNUAL STATUTORY DEDUCTION: The amendment to Section…

Letter to The Editor

Dear Editor, I write on behalf of the Guyana Revenue Authority (GRA) to address the incorrect statement made by an anonymous letter writer in the February 14, 2024, edition of Stabroek News concerning the GRA's audit history. The assertion that…

Caribbean Organisation of Tax Administrators (COTA) 2024 Essay Competition

In an effort to stimulate interest in taxation matters and to encourage youths within the Caribbean Community (CARICOM) to become knowledgeable about tax administration, the Caribbean Organisation of Tax Administrators (COTA) in collaboration with the Guyana Revenue Authority (GRA) invites…

Excise Notice: County of Berbice | New Licences

Excise Notice: County of Demerara | New | Transfer of Licences

GRA/CANU seizes Uncustomed Alcoholic Beverages, Foreign Chicken and Cigarettes during Enforcement Operation in No. 66 Village, Berbice

Georgetown, GRA, January 11, 2024: Law Enforcement and Investigation Division (LEID) Officers of the Guyana Revenue Authority (GRA), in a Joint operation with the Customs Anti-Narcotic Unit (CANU), seized a motor vessel in the vicinity of the No. 66 Village,…

Seizure of alleged Narcotic Drugs at McKenzie Post Office

Georgetown, GRA, December 12, 2023: The Customs and Law Enforcement Officers of the Guyana Revenue Authority (GRA), seized twenty-four (24) packs of Leaves, Seeds and Stems, (suspected to be Cannabis Sativa) found concealed between several bed sheets imported in a…

GRA seizes Firearms and Ammunition found in Barrel at City Wharf

Georgetown, GRA, November 24, 2023: On November 17, 2023, utilising its sophisticated scanning equipment for incoming cargo, Customs and Law Enforcement Officers of the Guyana Revenue Authority (GRA), seized several firearms and over 5,000 assorted rounds of ammunition of various…

Excise Notice: County of Berbice | General Licensing Meeting

In accordance with Section 10(4) of the Intoxicating Liquor Licencing Act, Chapter 82:21, the General Public is hereby notified that the Fourth Quarterly General Licencing Meeting for the year 2023, of the District Licencing Board for the County of Berbice,…

Disposal of Alcohol

The Guyana Revenue Authority (GRA) will be disposing a quantity of alcoholic beverages on a ‘As Is, Where Is’ basis. Inspection of the goods will be facilitated daily commencing Wednesday, November 8, 2023, and concluding on Friday, November 10, 2023,…

Invitation For Bids (IFB): Rehabilitation works – Modification of GRA’s Filing Room, GPOC

Guyana Revenue Authority hereinafter referred to as “the Employer”, invites eligible bidders to submit their bids for execution of: Rehabilitation works - Modification of Guyana Revenue Authority’s filing room located at Guyana Post Office Corporation. Interested bidders may peruse the…

Invitation For Bids (IFB): Rehabilitation Works at GRA’s Headquarters -Retiling of both internal staircases

Guyana Revenue Authority hereinafter referred to as “the Employer”, invites eligible bidders to submit their bids for execution of: Rehabilitation Works at GRA’s Headquarters -Retiling of both internal staircases. Interested bidders may peruse the bid document at the procuring entity,…

Invitation For Bids (IFB): Rehabilitation Works: LRO Parking Lot, Princes & Smyth Sts.

Guyana Revenue Authority hereinafter referred to as “the Employer”, invites eligible bidders to submit their bids for execution of: REHABILITATION WORKS - LICENCE REVENUE OPERATION’S PARKING LOT, PRINCES AND SMYTH STREETS (Casting of Parking Lot and Revetment) Interested bidders may…

Excise Notice: County of Essequibo | New Licences

Excise Notice: County of Berbice | New Licences

GRA seizes Narcotics and Weapons found in Barrel at CJIA

Georgetown, GRA, October 25, 2023: On October 18, 2023, Customs Officers of the Guyana Revenue Authority (GRA), seized a quantity of weapons and items suspected to be narcotics found in a barrel imported on an incoming cargo flight from the…

Invitation For Bids (IFB): Replacement of North-Eastern Side Windows & Painting of Building

Guyana Revenue Authority hereinafter referred to as “the Employer”, invites eligible bidders to submit their bids for execution of: REHABILITATION WORKS TO GRA’S HEADQUARTERS (REPLACEMENT OF NORTH EASTERN SIDE WINDOWS AND PAINTING OF BUILDING) Interested bidders may peruse the bid…

Cost Oil Audit – 1999 to 2017

Georgetown, GRA, October 18, 2023: The Guyana Revenue Authority (GRA) has noted several statements in the press related to the above Cost Oil Audit, the most recent attributed to the CEO of Exxon Mobil Guyana Ltd (EMGL). The Authority wishes…

Response to “There should be no such trouble to obtain a TIN from the GRA”

Georgetown, GRA, September 18, 2023: The Guyana Revenue Authority (GRA) would like to address the concerns raised in a letter to the Editor and published in the September 14, 2023 of Kaieteur News, titled “There should be no such trouble…

Response to “Residents petitions GRA to shut down bar at Eccles”

Georgetown, GRA, September 18, 2023: The GRA wishes to respond to the above article published in the Kaiteur News dated September 8, 2023, titled “Residents Petitions GRA to shut down bar at Eccles”, and to highlight the Authority’s role in…

ELECTRONIC PAYMENT OF REFUNDS OF VAT AND OTHER TAXES

The Guyana Revenue Authority (GRA) wishes to advise all taxpayers that in its quest to continually improve the quality and efficiency of services, effective August 31, 2023, the GRA will be discontinuing the usage of cheques for the payment of…

List of Certified Tax Practice Professionals as at June 30, 2023

The following list of Professionals were approved for Tax Practice as at June 30, 2023. MEDICAL PRACTITIONERS NO. NAME PROFESSION 1 DWAYNE VALIDUM Medical Practitioner 2 VARUN BUDHRAM Medical Practitioner 3 DEOWNARINE LALJEIT Medical Practitioner 4 FREDERICK DEANE Medical Practitioner…

Excise Stamps on Cigarettes

Georgetown, Wednesday, June 28, 2023: The Revenue Authority wishes to remind all importers, wholesalers and retailers that all imported packages/units of alcoholic/tobacco products must be affixed with an excise stamp in accordance with Regulation 212 of the Customs Act, Chapter…

Registration of Electric Motor Cycles

The general public is advised that the GRA will commence registering electric motor cycles on July 4, 2023 at the Licence Revenue Office, Lamaha Railway Embankment, Camp and Lamaha Streets and IRTOs across the country. Owners of electric motor cycles…

IMPORTS OF ELECTRIC CYCLES

The Guyana Revenue Authority (GRA) wishes to advise Importers, Licenced Customhouse Brokers, Company Brokers, and other stakeholders of the following requirements for importation of electric cycles in accordance with the provisions of the Customs Act, Chapter 82:01. Electric Cycles are…

Invitation For Bids (IFB): REHABILITATION OF INTEGRATED REGIONAL TAX OFFICE AT PARIKA (ROOF & CEILING)

Guyana Revenue Authority hereinafter referred to as “the Employer”, invites eligible bidders to submit their bids for execution of: “REHABILITATION OF INTEGRATED REGIONAL TAX OFFICE AT PARIKA (ROOF & CEILING)” Interested bidders may peruse the bid document at the procuring…

Invitation For Bids (IFB): Supply and Delivery of Information Technology Equipment

1. Guyana Revenue Authority hereinafter referred to as “the Procuring Entity”, invites eligible bidders to submit their Bids for the outlined category – “Supply and Delivery of Information Technology Equipment” 2. Interested bidders may peruse the Bid document at the…

Invitation For Bids (IFB): Supply and Delivery of Microsoft-Dynamics 365 Software, GRA HQ

1. Guyana Revenue Authority hereinafter referred to as “the Procuring Entity”, invites eligible bidders to submit their Bids for “Supply and Delivery of Microsoft-Dynamics 365 Software, Guyana Revenue Authority Headquarters (GRA H/Q), Georgetown, Region #4” 2. Interested bidders may peruse…

Invitation For Bids (IFB): Provision of Maintenance Service for Air Condition Units

1. Guyana Revenue Authority hereinafter referred to as “the Employer”, invites eligible bidders to submit their bids for – “Provision of Maintenance Service for Air Condition Units, Lots 1 - 8”. 2. Interested bidders may peruse the bid document at…

Invitation For Bids (IFB): Supply and Delivery of Motor Vehicles (New)

1. Guyana Revenue Authority hereinafter referred to as “the Employer”, invites eligible bidders to submit their bids for – “Supply and Delivery of Motor Vehicles (New)” Lot I – Double Cab Pick-ups Lot II – Utility Terrain Vehicle (UTV) Lot…

Invitation For Bids (IFB): Supply and Delivery of Surveillance Cameras and Equipment

1. Guyana Revenue Authority hereinafter referred to as “the Employer”, invites eligible bidders to submit their bids for – “Supply and Delivery of Surveillance Cameras and Equipment” 2. Interested bidders may peruse the bid document at the procuring entity, prior…

Customshouse Brokers Programme 2023: Change in Commencement Date

The Guyana Revenue Authority is inviting persons who have submitted applications for the upcoming Customshouse Brokers Programme, to note the following: a. The date of commencement of the Course is now Wednesday, May 24, 2023. b. Applicants are invited to…

Excise Notice: County of Berbice | New & Transfer of Licences

Excise Notice: County of Essequibo | New Licences (2nd Quarter)

The under mentioned applications have been received for the grant of certificates for the issue of Excise Licences under the provision of section 10 (4) of the Intoxicating Liquor Licensing Act, Chapter 82:21. NEW LICENCE NO. TYPE OF LICENCE NAME…

Customshouse Brokers Programme 2023

The Guyana Revenue Authority is advising persons who have previously submitted applications for the upcoming Customshouse Brokers Programme, and those who intend to do so, to note the following: The date of commencement of the Course is May 15, 2023…

Response to Stabroek News Articles of Sunday April 2, 2023, and Monday, April 03, 2023

Reference is made to the article titled 'First Audit of Oil expenses found $214m in questionable claims by Exxon and partners' which was featured in the Sunday edition of the Stabroek News dated April 02, 2023, and continued in the…

Self-Employed Persons: Submission of Balance Sheet & Profit & Loss Statement (with Tax Return)

The GRA wishes to remind Self-employed individuals that they are required to attach their final accounts, which should be prepared on an accrual basis when submitting their Individual Income Tax Return. These accounts include the following: • Income or Profit…

Submission of Partnership Return

The Guyana Revenue Authority hereby notifies the General Public that all Partnerships must submit a Partnership Return. This requirement is in accordance with Section 66 of the Income Tax Act Chapter 81:01. Notwithstanding this, each partner is still obligated to…

Smuggling of Uncustomed Goods

Georgetown, GRA, March 28, 2023: In response to an article published in the Stabroek News dated March 22, 2023, captioned ‘Poultry producers upset at chicken smuggling- GRA says addressing issue', Guyana Revenue Authority (GRA) wishes to remind the public that smuggling…

Disposal of Alcohol

The Guyana Revenue Authority (GRA) will be disposing a quantity of alcoholic beverages on a ‘As Is, Where Is’ basis. Inspection of the goods will be facilitated daily commencing Monday, March 20, 2023, and concluding on Wednesday, March 22, 2023,…

Smuggling of Narcotic Drugs and Illicit Items in Personal Effects Consignments

Georgetown, Sunday, March 5, 2023: The Guyana Revenue Authority (GRA) continues to observe alarming cases of increased efforts to smuggle refined narcotic drugs and other such illicit items through personal consignments (barrels, boxes, packages, suitcases and containers) at ports of…

Public Advisory: Electric Bikes, Electric Cycles and Golf Carts

Contrary to reports in the press, the Guyana Revenue Authority (GRA) has NOT commenced the registration of electric bikes, electric cycles, and electric golf carts presently seen traversing the roads in Guyana. Discussions are being pursued between GRA, the Guyana…

Invitation For Bid (IFB): Construction of Warehouse Building for Guyana Revenue Authority, Lethem Region No. 9.

1. Guyana Revenue Authority hereinafter referred to as “the Employer”, invites eligible bidders to submit their bids for execution of: Construction of Warehouse Building for Guyana Revenue Authority, Lethem Region No. 9. 2. Interested bidders may peruse the bid document…

Invitation For Bid (IFB): Construction of Lethem Integrated Regional Tax Office Building for Guyana Revenue Authority, Lethem Region No. 9

1. Guyana Revenue Authority hereinafter referred to as “the Employer”, invites eligible bidders to submit their bids for execution of: Construction of Lethem Integrated Regional Tax Office Building for Guyana Revenue Authority, Lethem Region No. 9. 2. Interested bidders may…

Invitation For Bid (IFB): Construction of Lethem Integrated Regional Tax Office Living Quarters for Guyana Revenue Authority, Lethem, Region No. 9

1. Guyana Revenue Authority hereinafter referred to as “the Employer”, invites eligible bidders to submit their bids for execution of: Construction of Lethem Integrated Regional Tax Office Living Quarters for Guyana Revenue Authority, Lethem Region No. 9. 2. Interested bidders…

Withholding Tax Exemption – Aged and Incapacitated Persons Exemption from Income Tax Payment

Section 8 of the Income Tax Act, Chapter 81:01 has been amended accordingly to facilitate the increase in the statutory deduction, which has increased from nine hundred thousand dollars ($900,000) to one million, twenty thousand dollars ($1,020,000) in accordance with…

Notice to Employers, Employees & Self-Employed Persons | Changes to Income Tax Threshold (2023)

In accordance with the Income Tax (Amendment) Act No. 3 of 2023, the personal allowance or free pay for employed and self-employed individuals was revised and takes effect from January 1, 2023: The Annual Statutory Deduction in accordance with the…

Digitising of Taxpayer Services

Georgetown, GRA, February 10, 2023: The Management of the Guyana Revenue Authority (GRA) having noted some concerns and suggestions about the need for an "urgent" and "rapid" move towards digitization of taxpayer services once again would like to remind the…

Excise Notice: County of Berbice | New Licences (1st Quarter)

Excise Notice: County of Demerara | New Licences (1st Quarter)

Excise Notice: County of Essequibo | New Licences (1st Quarter)

WANT OF ENTRY VEHICLES AS AT 31ST DECEMBER, 2022 (GNSC Wharf)

Notice is hereby given that the under-mentioned goods stored at GNSC Wharf will be disposed of under the Authority of Section 90 (2) of the Customs Act, Chapter 82:01. NO. NAME OF VESSEL D.O.R BILL OF LADEN# CHASSIS # DESCRIPTION CONSIGNEE…

WANT OF ENTRY VEHICLES AS AT 31ST DECEMBER, 2022 (JFLT)

Notice is hereby given that the under-mentioned goods stored at JFL Terminal will be disposed of under the Authority of Section 90 (2) of the Customs Act, Chapter 82:01. NO. NAME OF VESSEL D.O.R WAYBILL# CHASSIS # DESCRIPTION CONSIGNEE 1…

WANT OF ENTRY VEHICLES AS AT 31ST DECEMBER, 2022 (Q-TREX Bond)

Notice is hereby given that the under-mentioned goods stored at QTREX International Transit Shed will be disposed of under the Authority of Section 90 (2) of the Customs Act, Chapter 82:01. NO. NAME OF VESSEL D.O.R BILL OF LADEN #…

Implementation of 2023 Budget Measures for Motor Vehicles

The Guyana Revenue Authority (GRA) wishes to inform all importers, Licensed Customhouse Brokers and taxpayers that effective February 06, 2023, the following budget measures for 2023 were implemented for the following categories of motor vehicles: Excise Tax - Application of…

Smuggling of Narcotic Drugs and Illicit Items in Personal Effects Consignments

Georgetown, Thursday, February 2, 2023: The Guyana Revenue Authority (GRA) over the past few months has observed an alarming increase in the efforts to smuggle refined narcotic drugs and other such illicit items through personal consignments (barrels, boxes, packages, and…

Issuance of Renewal Hire Car Driver’s Licence at IRTOs

The public is hereby notified that with effect from Monday, January 30, 2023, the Guyana Revenue Authority’s Integrated Regional Tax Offices (IRTO’s) located across the country will be facilitating the lodgement and issuance of Renewal Hire Car Driver’s Licences. Persons…

Issuance of Provisional Trade Licence

In keeping with the provision of Budget 2018, the Licence Revenue Operations (LRO) has commenced the issuance of Provisional Trade Licences. Persons applying for a Trade Licence must provide the following documents: Requirements to obtain a Provisional Trade Licence: Completed…

Fraud | Collusion Uncovered – Staff face stern disciplinary actions

Georgetown, Friday, January 21, 2023: The Guyana Revenue Authority (GRA) recently uncovered a number of fraudulent practices involving persons applying for various categories of licences. As a result, the agency took stern disciplinary actions, including the dismissal of employees. In…

Furnishing fraudulent statements/documents to GRA

Georgetown, GRA, January 13, 2023: The Guyana Revenue Authority (GRA) once again advises members of the public against the falsification of documents and/or attempts at colluding with anyone, including GRA officers, to defraud the Authority in the course of completing…

Disposal of Motor Vehicles | Goods by Sealed Bids

The Guyana Revenue Authority (GRA) is inviting sealed bids for the purchase of Motor Vehicles / goods on a ‘As Is, Where Is’ basis. Inspection by interested bidders will be facilitated daily commencing Monday, January 16, 2023, and concluding on…

Excise Notice: County of Essequibo (General Licensing Meeting)

In accordance with Section 10(4) of the Intoxicating Liquor Licencing Act, Chapter 82:21, the General Public is hereby notified that the First Quarterly General Licencing Meeting for the year 2023, of the District Licencing Board for the County of Essequibo,…

Excise Notice: County of Demerara (General Licensing Meeting)

Excise Notice: County of Berbice (General Licensing Meeting)

GRA hosting Regional workshop on Practical Application of Mutual Agreement Procedure (MAP)

Georgetown, December 6, 2022: The United Nations Department of Economic and Social Affairs/ (UNDESA/FSDO) and the Caribbean Organisation of Tax Administrators (COTA), through the Caribbean Community (CARICOM) Secretariat, have organised a workshop on the Practical Application of the Mutual Agreement…

Unentered Registered Motor Vessels Operating in Guyana

Georgetown, Tuesday, December 6, 2022: The Guyana Revenue Authority (GRA) has noted several instances whereby motor vessels are being imported, registered and operating in Guyana without the payment of the applicable taxes. The GRA hereby advises all such importers to…

GRA receives GMSA Public Sector Award

The Guyana Revenue Authority (GRA) received the Public Sector Award at an Annual Awards Presentation Ceremony hosted by the Guyana Manufacturing & Services Association Ltd (GMSA) on November 27, 2022. The honor was presented in recognition of GRA introducing the…

IFB- Supply and Delivery of All-In-One (AOL) Computer Systems

Guyana Revenue Authority hereinafter referred to as “the Procuring Entity”, invites eligible bidders to submit their Bids for the outlined category – “Supply and Delivery of All-In-One (AOL) Computer Systems” Interested bidders may peruse the Bid document at the procuring…

IFB- Construction of New Regional Office – Mabaruma, Region 1

Guyana Revenue Authority hereinafter referred to as “the Employer”, invites eligible bidders to submit their bids for execution of “CONSTRUCTION OF NEW REGIONAL OFFICE – MABARUMA, REGION 1”. Interested bidders may peruse the Bid document at the procuring entity, prior…

Excise Notice: County of Berbice | New & Transfer of Licences

Excise Notice: County of Essequibo | New & Transfer of Licences

Excise Notice: County of Demerara | Transfer of Licences

Change to Partnership TIN

The Guyana Revenue Authority hereby notifies Taxpayers that partnership businesses that were registered and issued with a Taxpayer Identification Number (TIN) prior to the implementation of the Optimal Revenue Management System are required to use the numeral ‘2’ instead of…

Invitation For Bid: Supply, Delivery & Installation of Elevators at GRA HQ

Guyana Revenue Authority hereinafter referred to as “the Procuring Entity”, invites eligible bidders to submit their Bids for the outlined category – “Supply, Delivery & Installation of Elevators at GRA HQ” Interested bidders may peruse the Bid document at the…

Invitation For Bid: Supply & Delivery of HCM Payroll

Guyana Revenue Authority hereinafter referred to as “the Procuring Entity”, invites eligible bidders to submit their proposals for the outlined category – “Request for Proposal for Supply and Delivery of the Human Resource Capital Management (HCM) Payroll System, Guyana Revenue…

GRA institutes charges Against Ramps Logistics for False Declarations

Georgetown, October 5, 2022: Resulting from recently completed investigations carried out by the Law Enforcement and Investigations Division of the Revenue Authority (GRA), ten (10) charges have been instituted in the Georgetown Magistrate’s Court on October 5, 2022 against Ramps…

GRA obtains Judgment against SOL for $2.7 billion in taxes

A Judge in the High Court of the Supreme Court of Judicature, on September 30, 2022, refused an Application made by SOL Guyana Inc. for an Order seeking an extension of time to file a Corporate Tax Appeal against the…

Warning – Use of Dishonored Cheques

Georgetown, GRA, September 27, 2022: The Guyana Revenue Authority (GRA) wishes to advise the general public that TAXPAYERS AND THEIR REPRESENTATIVES making payments by dishonoured cheques to the Authority may be subject to prosecution under the Criminal Law (Offences Act)…

GRA secures $4.9M fine against chicken smuggler – seized in excess of $20M in uncustomed goods in another case

Georgetown, September 23, 2022: A Magistrate in the Georgetown Magistrates’ Court, on September 22, 2022 ordered a Defendant, Richie Shaw of lot 22 Mc Doom, East Bank Demerara (Padrak Poultry Depot), to pay a fine in the amount of $4,950,000…

Invitation For Bid: Supply & Delivery of HCM Payroll (Postponed)

The general public is hereby notified that the Invitation for Bid – “Supply and Delivery of the HCM Payroll, Guyana Revenue Authority, Headquarters (GRA H/Q), Georgetown, Region #4” scheduled for opening Tuesday, September 20, 2022, has been postponed until further…

Excise Notice: 4th Quarterly General Licensing Meeting – County of Berbice

In accordance with Section 10(4) of the Intoxicating Liquor Licencing Act, Chapter 82:21, the general public is hereby notified that the Fourth Quarterly General Licencing Meeting for the year 2022, of the District Licencing Board for the County of Berbice,…

Excise Notice: 4th Quarterly General Licensing Meeting – County of Essequibo

Excise Notice: 4th Quarterly General Licensing Meeting – County of Demerara

Alcohol For Disposal

The Guyana Revenue Authority (GRA) will be disposing a quantity of alcoholic beverages on a ‘As Is, Where Is’ basis. Inspection of the goods will be facilitated daily commencing Wednesday, September 14, 2022, and concluding on Friday, September 16, 2022,…

Invitation For Bid: Supply & Delivery of Cisco Core Switches | FortiGate 300E Hardware

1. Guyana Revenue Authority hereinafter referred to as “the Procuring Entity”, invites eligible bidders to submit their bids for the outlined categories – “Supply and Delivery of three (3) Cisco Core Switches (Lot I) and one (1) FortiGate 300E Hardware…

Invitation For Bid: Provision of Security Services, Guyana Revenue Authority – Various Locations

1. The Guyana Revenue Authority hereinafter referred to as “the Procuring Entity”, invites interested bidders to submit their bids for the Provision of Security Services, Guyana Revenue Authority – Various Locations. 2. Bidders may obtain further information and familiarize themselves…

Driving with a Foreign Licence

The Guyana Revenue Authority wishes to advise the public that effective August 26, 2022 a non-resident visiting Guyana, who is the holder of a valid foreign driver’s licence will be allowed to drive on a road in Guyana for a…

Uncustomed chicken, alcohol & cigarettes seized during LEID operation

Georgetown, August 26, 2022: The Revenue Authority (GRA)’s Law Enforcement & Investigations Division (LEID), of the Customs, Excise & Trade Operations, in an exercise on August 25, 2022 seized three motor vehicles laden with a large quantity of uncustomed chicken…

Applying for Tax Practice Certificate

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…

Requirements for Submitting Liability Application

The Guyana Revenue Authority wishes to remind the general public of the documents required when applying for a Liability Statement at GRA’s Headquarters or Integrated Regional Tax Offices (IRTO). What is a Liability Statement? A Liability Statement is a declaration…

Invitation For Bid: Supply & Delivery of HCM Payroll

Guyana Revenue Authority hereinafter referred to as “the Procuring Entity”, invites eligible bidders to submit their bids for the outlined category – “Supply and Delivery of the HCM Payroll, Guyana Revenue Authority Headquarters (GRA H/Q), Georgetown, Region #4” Interested bidders…

Oil and Gas Capacity Building – Customs Petroleum Unit receives offshore safety and emergency response training

Georgetown, GRA, August 18, 2022: Twenty-three (23) officers within the Customs Petroleum Unit (CPU) of the Guyana Revenue Authority completed a Tropical Helicopter Underwater Egress Training (THUET) course to develop knowledge and operating procedures in offshore safety and emergency response.…

Issuance of New | Renewal of Provisional Drivers Licence – New Amsterdam IRTO

Residents living in and around New Amsterdam are hereby notified that with effect from Tuesday, August 16, 2022 they can apply for and uplift their New (First Time Applicants) and Renewal of Provisional Drivers Licence at the Guyana Revenue Authority’s…

Excise Notice: County of Demerara | New Licences | Transfer Licences

GRA seized motor vessels in joint operation at Abary Foreshore

Georgetown, Thursday, August 11, 2022: The Revenue Authority (GRA)’s Law Enforcement & Investigations Division (LEID), of the Customs, Excise & Trade Operations continues to carry out operations in its continuous efforts to curb smuggling and other such illegal activities, thereby…

List of Certified Tax Practice Professionals | March – July 2022

The following list of Professionals were approved for Tax Practice from March 18, 2022 to July 2022 . MEDICAL PRACTITIONERS NO. NAME PROFESSION 1 AHMAD ROZAN Medical Practitioner 2 BHESHAM HARI Medical Practitioner 3 JOHANNES SINCLAIR Medical Practitioner 4 ROOPAN…

Removal of Value-Added Tax From Lubricating Oil

The Guyana Revenue Authority (GRA) wishes to advise all Importers and Licenced Customhouse Brokers that with effect from July 12, 2022, the value-added tax on lubricating oil has been zero-rated upon importation and local sale. In order to effectuate the…

NOTICE – Scammers Alert!

The Guyana Revenue Authority (GRA) wishes to once again warn the general public of fraudsters posing as GRA officers and enlisting taxpayers at its various offices to transact business on the agency's behalf for a fee. Members of the public…

Want of Entry Vehicles – GNSC Wharf

Notice is hereby given that the under-mentioned goods stored at GNSC WHARF will be disposed of under the Authority of Section 90 (2) of the Customs Act, Chapter 82:01. WANT OF ENTRY VEHICLES AS AT MAY 31, 2022 NO. VESSEL…

Want of Entry Vehicles – GNIC Wharf

Notice is hereby given that the under-mentioned goods stored at GNIC WHARF will be disposed of under the Authority of Section 90 (2) of the Customs Act, Chapter 82:01. WANT OF ENTRY VEHICLES AS AT MAY 31, 2022 NO. VESSEL…

Want of Entry Vehicles – John Fernandes Limited Terminal

Notice is hereby given that the under-mentioned goods stored at JOHN FERNANDES LIMITED TERMINAL will be disposed of under the Authority of Section 90 (2) of the Customs Act, Chapter 82:01. WANT OF ENTRY VEHICLES AS AT MAY 31, 2022…

Want of Entry Vehicles – John Fernandes Wharf Limited

Notice is hereby given that the under-mentioned goods stored at JOHN FERNANDES WHARF LIMITED will be disposed of under the Authority of Section 90 (2) of the Customs Act, Chapter 82:01. WANT OF ENTRY VEHICLES AS AT MAY 31, 2022…

Want of Entry Vehicles – Q.TREX

Notice is hereby given that the under-mentioned goods stored at Q-TREX will be disposed of under the Authority of Section 90 (2) of the Customs Act, Chapter 82:01. WANT OF ENTRY VEHICLES AS AT MAY 31, 2022 NO. VESSEL NAME…

Want of Entry Vehicles – Muneshwers Wharf

Notice is hereby given that the under-mentioned goods stored at MUNESHWERS WHARF LIMITED will be disposed of under the Authority of Section 90 (2) of the Customs Act, Chapter 82:01. WANT OF ENTRY VEHICLES AS AT MAY 31, 2022 NO.…

Royalty Payments to Guyana Government

The Guyana Revenue Authority chose to maintain its objectivity by not engaging in public discourse/debate on issues related to taxation of the Oil and Gas Industry, since in many instances, these topical matters posed a conflict of interest for the…

INVITATION FOR BID (IFB) – Supply & Installation of Cold Storage Freezer

INVITATION FOR BIDS 1. Guyana Revenue Authority hereinafter referred to as “the Procuring Entity”, invites eligible bidders to submit their bids for the outlined categories for the “SUPPLY AND INSTALLATION OF 20’ X 20’ X 16’H FREEZER COLD STORAGE” Lot…

INVITATION FOR BID (IFB) – Rehabilitation of Integrated Regional Tax Office, Corriverton

INVITATION FOR BIDS (IFB) 1. Guyana Revenue Authority hereinafter referred to as “the Employer”, invites eligible bidders to submit their bids for the execution of: REHABILITATION OF INTEGRATED REGIONAL TAX OFFICE – CORRIVERTON, REGION 6. 2. Interested bidders may peruse…

NOTICE – NOTIFICATION OF REQUIRMENTS FOR SUFFERANCE WHARF

The Guyana Revenue Authority (GRA) wishes to notify the general public of the criteria to be satisfied upon application for sufferance wharf. According to Section 2 of the Customs Act Chapter 82:01, “sufferance wharf means any place other than an…

ADVISORY – Sale of Motor Vehicle Licence: Drive- Through Service

Taxpayers are hereby reminded they can purchase their Motor Vehicle Licence from the Licence Revenue Office (LRO) located at GRA’s Parking Lot, Lamaha Railway Embankment, Camp and Lamaha Streets. The LRO location offers a convenient drive through facility. Ensure you…

Alcohol for Disposal

The Guyana Revenue Authority (GRA) will be disposing a quantity of alcoholic beverages on a ‘As Is, Where Is’ basis. Inspection of the goods will be facilitated daily, commencing Wednesday, June 8, 2022, and concluding on Friday, June 10, 2022,…

Excise Notice: County of Demerara | Transfer of Licences

Excise Notice: County of Demerara | New Licences

Excise Notice: County of Berbice | New Licences

Excise Notice: County of Essequibo | New Licences

Invitation For Bid – Construction of Living Quarters (Moleson Creek)

INVITATION FOR BIDS (IFB) 1. Guyana Revenue Authority hereinafter referred to as “the Employer”, invites eligible bidders to submit their bids for execution of: CONSTRUCTION OF LIVING QUARTERS – MOLESON CREEK, REGION 6 2. Interested bidders may peruse the bid…

Renewal of Licence for Customhouse Brokers

The Guyana Revenue Authority (GRA) wishes to remind Licenced Customhouse Brokers that the extended deadline for the renewal of Customshouse Brokers Licences ended April 30, 2022. However, to date, some brokers have failed to comply in accordance with the requirements…

Removal of VAT from cement

The Guyana Revenue Authority (GRA) wishes to notify Importers, Brokers, suppliers and the General Public that a supply of Building Cement, as per tariff headings nos. 2523.29.10.00, 2523.29.90.00, and 2523.90.00.00, is now zero rated for Value-Added Tax (VAT) purposes. This…

Excise Notice: County of Demerara – 3rd Quarter

In accordance with Section 10(4) of the Intoxicating Liquor Licencing Act, Chapter 82:21, the General Public is hereby notified that the Third Quarterly General Licencing Meeting for the year 2022, of the District Licencing Board for the County of Demerara,…

Excise Notice: County of Essequibo – 3rd Quarter

In accordance with Section 10(4) of the Intoxicating Liquor Licencing Act, Chapter 82:21, the General Public is hereby notified that the Third Quarterly General Licencing Meeting for the year 2022, of the District Licencing Board for the County of Essequibo,…

Excise Notice: County of Berbice – 3rd Quarter

In accordance with Section 10(4) of the Intoxicating Liquor Licencing Act, Chapter 82:21, the General Public is hereby notified that the Third Quarterly General Licencing Meeting for the year 2022, of the District Licencing Board for the County of Berbice,…

GRA Must Secure Taxpayers’ Information- Encourages E-filing

Dear Editor, In response to Columnist Mr. Freddie Kissoon’s article in the Kaieteur News dated April 28, 2022, captioned ‘Guyana Revenue Authority'; The irrationality of a Country’, the GRA wishes to advise as follows: The GRA approached three entities (malls)…

Late Filing & Late Payment Penalties & Interest

The Guyana Revenue Authority (GRA) wishes to remind taxpayers that the due date for the submission of the following categories of Tax Returns and payment of taxes on those returns is May 3, 2022: Individual Income Tax Return Corporation Tax…

Deadline for Submission of Returns | Payment of Taxes

The public is hereby advised that the glitches recently experienced by some persons trying to use the Guyana Revenue Authority’s e-services platform were resolved. Taxpayers are encouraged to file all relevant returns online and on time. Remember, that the submission…

Extended Working Hours

The public is hereby advised that the Guyana Revenue Authority will be extending the working hours of its Cashiers for the period April 25-April 29, 2022 and May 3, 2022 to facilitate the timely payment of outstanding taxes. During this…

Modernised Licence Revenue Office by 2023

Georgetown, Wednesday, April 13, 2022: To support the expansion of operations and offer more effective and efficient systems and services to the General Public, the Guyana Revenue Authority (GRA) has commenced reconstruction of its Licence Revenue Office situated at Smyth…

New Amsterdam IRTO, a product of GRA’s infrastructure development drive

Georgetown, Wednesday, April 13, 2022: The Guyana Revenue Authority continues to make strides since embarking on a major enhanced service delivery programme that includes general upgrading and planned construction of regional offices. A notable outcome of this service enhancement programme…

Disposal of Motor Vehicles by Sealed Bids

The Guyana Revenue Authority (GRA) is inviting sealed bids for the purchase of forty-two (42) Obsolete Motor Vehicles on a ‘As Is, Where Is’ basis. Inspection by interested bidders will be facilitated daily commencing Monday, April 19, 2022, and concluding…

GRA Tax Sites 2022

The Guyana Revenue Authority has reintroduced Tax Sites to assist taxpayers to meet their legal obligations in a timely manner. Taxpayers are urged to file their Individual Income Tax, Individual Property Tax, Company Property Tax, Corporation Tax and Capital Gains…

List of Certified Tax Practice Professionals | 2022

The following list of Professionals have been issued with Tax Practice Certificates as at March 17, 2022. MEDICAL PRACTITIONERS NO. NAME PROFESSION 1 Shailendra Sugrim Medical Practitioner 2 Sivindranath Mangru Medical Practitioner 3 Dharam Sawh Medical Practitioner 4 Senthil Kailasam…

Coming Soon to Onverwagt- GRA’s new Tax Office!! Improving countrywide access to tax services

Georgetown, Thursday, March 24, 2022: In keeping with its mandate to offer its services to stakeholders in all regions of Guyana, the Guyana Revenue Authority (GRA) has commenced construction of a new Integrated Regional Tax Office (IRTO) at Onverwagt, West…

Misleading Article

Georgetown, Thursday, March 24, 2022: Guyana Revenue Authority wishes to clarify a misleading article in the Stabroek News dated March 24, 2022, on page 8, which states: “GRA,GEA ordered to reinstate licenses to Atlantic Fuels”. The Article further reads, “The…

Reduction of Excise Tax on Fuel (Gasoline and Diesel)

The Guyana Revenue Authority (GRA) wishes to advise all Importers, Licenced Customhouse Brokers that the Government has given approval for the rates on gasoline and diesel specified under the Excise Tax Act Chapter 82:03 to be reduced as follows: HS…

New measures on motor vehicles for re-migrants, double cab and single cab pickups, new motor trucks

The Guyana Revenue Authority (GRA) has implemented the new budget measures on motor vehicles for re-migrants, double cab and single cab pickups, new motor trucks of any tonnage for the transport of goods, new haulers or similar vehicles used for…

Shooting incident involving GRA officer

Georgetown, Thursday, March 17, 2022: The Guyana Revenue Authority (GRA) is aware of a shooting incident in the neighborhood of La Bonne Intention (LBI) East Coast Demerara involving one of its officers on Sunday, March 13, 2022. While the Guyana Police…

Notice to Employers, Employees & Self-Employed Persons | Changes to Income Tax Threshold

In accordance with the Fiscal Enactments Amendment Act No. 5 of 2022, and with effect from January 1, 2022, the statutory deduction or free pay for employed and self-employed individuals has been revised from seven hundred and eighty thousand dollars…

Withholding Tax Exemption – Aged and Incapacitated Persons Exempt from Income Tax Payment

In accordance with the Fiscal Enactments (Amendment) Act No. 5 of 2022, Section 8 of the Income Tax Act Chapter 81:01 has been amended, thereby increasing the annual statutory deduction from seven hundred and eighty thousand dollars ($780,000) to nine…

Contractors- 2% Withholding Tax

With effect from January 1, 2022, and in accordance with the Fiscal Enactments (Amendment) Act No. 5 of 2022, Section 13 and 14 of the Income Tax Act Chapter 81:01, which mandates the deduction of Resident Withholding Tax at the…

Excise Notice: County of Berbice – 2nd Quarter

In accordance with Section 10(4) of the Intoxicating Liquor Licencing Act, Chapter 82:21, the general public is hereby notified that the Second Quarterly General Licencing Meeting for the year 2022, of the District Licencing Board for the County of Berbice,…

Excise Notice: County of Essequibo – 2nd Quarter

Excise Notice: County of Demerara – 2nd Quarter

In accordance with Section 10(4) of the Intoxicating Liquor Licencing Act, Chapter 82:21, the General Public is hereby notified that the Second Quarterly General Licencing Meeting for the year 2022, of the District Licencing Board for the County of Demerara,…

Exemption from Withholding Tax on Total Earned Interest not exceeding G$10,000

Section 39(1)(c) of the Income Tax Act Chapter 81:01 has been amended in accordance with the Fiscal Enactments (Amendment) Act 2022, Act No. 5 of 2022 with the inclusion of the following Proviso: Section 39 (1)(c) of the Income Tax…

GRA installs First baggage scanner at Moleson Creek Guyana/Suriname crossing

Georgetown, Monday, March 7, 2022: Customs operations at the Moleson Creek Guyana/Suriname border crossing is boosted with the installation of a new baggage scanner to improve monitoring and promote seamless processing of passengers’ baggage and cargo at the Guyana/Suriname border…

Invitation For Bid (IFB) – Extension of Custom Boathouse

Guyana Revenue Authority hereinafter referred to as “the Employer”, invites eligible bidders to submit their bids for execution of: EXTENSION OF CUSTOMS BOATHOUSE – STABROEK, GEORGETOWN, REGION 4. 2. Interested bidders may peruse the bid document at the procuring…

GRA engaging stakeholders on tax obligations ahead of April 30 Tax payment and return filing deadline

Georgetown, Wednesday, March 2, 2022: Ahead of the April 30th deadline for filing Tax Returns, officers from the Guyana Revenue Authority’s Tax Advisory Services Section are busy educating and informing taxpayers to comply with the filing requirements and the importance…

Payment of Taxes via Wire Transfer

The GRA wishes to advise non-resident individuals and companies making payment of taxes via wire transfer that a formal request must be made by way of email or written correspondence to the Commissioner-General requesting GRA's banking information. Emails can be…

Excise Stamps on Cigarettes

Georgetown, Thursday, February 17, 2022: The Revenue Authority wishes to remind all importers, wholesalers and retailers that all imported package/unit of alcoholic/tobacco products must be affixed with an excise stamp in accordance with the amendment made under Regulation 212 of…

Excise Notice: County of Demerara (New Licences)

Extension of Relief for Freight Charges for Imports

In keeping with the Budget Measures recently announced for 2022 and His Excellency, The President’s directive on relief for freight charges, the Guyana Revenue Authority (GRA) wishes to inform the general public that the relief is extended to December 31,…

“PAC” Motor Vehicle Registration Series to Commence Shortly

Georgetown, GRA, Wednesday, February 2, 2022: The Guyana Revenue Authority’s (GRA) Licence Revenue Office will soon commence the registration of motor vehicles in the “PAC” series as the “PAB” series comes to an end. The current “PAB” series began on…

Reduction of Excise Tax on Fuel

The Guyana Revenue Authority wishes to advise importers and brokers, that the Government of Guyana has approved the further reduction of Excise Tax on the importation of fuel. This measure took effect from Thursday, January 27, 2022. Therefore, in accordance…

Sale of Want of Entry Motor Vehicles by Sealed Bids – 2022

The Guyana Revenue Authority (GRA) is inviting sealed bids for the purchase of Want of Entry motor vehicles on an ‘As Is, Where Is’ basis. Inspection by interested bidders will be facilitated daily commencing Monday, February 7, 2022 and concluding…

Professionals: Tax Practice Certificate

It is 2022 and the Guyana Revenue Authority is urging Professionals to commence renewal of their Practice Certificates. Professionals have from January 1 to February 28 each year to pay professional fees and renew their certificates in keeping with Section…

SCAM ALERT

Georgetown, Wednesday, January 19, 2022: The Guyana Revenue Authority (GRA) would like to caution the general public to be on alert for potential scam calls from persons pretending to be GRA representatives. It is has come to the attention of…

Anna Regina IRTO Issuing Provisional Driver’s Licence

The Guyana Revenue Authority's Anna Regina Integrated Regional Tax Office (IRTO) will commence the processing of Learners Provisional Driver’s Licence on Monday, January 24, 2022. If you are visiting the Anna Regina IRTO to obtain your provisional licence, please ensure…

Employers: Issuance of 7B Slips (Emolument Slips)

The Guyana Revenue Authority is urging employers to assist their employees to file income tax returns on time by issuing them with 7B Slip or emolument slip in a timely manner. Employers should seek to complete distribution of 7B Slips…

Expedited Clearance of Courier Cargo Imported by Government Agencies

The Guyana Revenue Authority (GRA), wishes to notify courier services that with immediate effect, courier consignments to the below mentioned agencies are approved for immediate release to those entities: Office of the President; Ministry of Health; Ministry of Agriculture; Ministry…

NEW C21 PROCEDURES – IMPORTERS/EXPORTERS AND LICENCED CUSTOMHOUSE BROKERS

The Guyana Revenue Authority (GRA) wishes to advise all Importers, Licenced Customhouse Brokers and Company Brokers that applications for Entry Provisional (C21) must be submitted to the Assistant Commissioner/Manager, Wharves or Assistant Commissioner/Manager of Airports, relevant to the location of…

DISPOSAL OF WANT-OF-ENTRY CARGO – IMPORTERS AND LICENCED CUSTOMHOUSE BROKERS

The Guyana Revenue Authority (GRA) wishes to advise all Importers, Licensed Customhouse Brokers and Company Brokers that by operations of Section 90 (1) and (2) of the Customs Act, any goods imported and not entered and cleared within thirty (30)…

COVID-19 EMERGENCY MEDICAL SUPPLIES (EXTENSION)

List of COVID-19 Medical Supplies HS Codes The Guyana Revenue Authority (GRA) has received approval from the Government of Guyana to extend the exemptions of Customs Duty, Value-Added Tax, Excise Tax and Stamp Duty where applicable on the attached list…

Optimal E-Services Registration Process

The Guyana Revenue Authority wishes to remind taxpayers that registration for an e-services account via the Optimal Revenue Management System (RMS) requires you to upload a scanned copy of your valid National Identification/passport/driver’s licence. The Revenue Authority continues to receive…

Discovery of narcotics in Rum shipment to Netherlands

Georgetown, Friday, December 3, 2021: The Guyana Revenue Authority (GRA) wishes to clarify recent statements in the media relating to the discovery of narcotics in a shipment of rum to the Netherlands. The consignment, which originated in Guyana, was scanned…

Date for Relocation of LRO Smyth Street Revised

Georgetown, Tuesday November 23, 2021: The Guyana Revenue Authority (GRA) has revised the date for the relocation of its Licence Revenue Office from Smyth and Princes Streets to GRA’s Parking Lot, Lamaha Railway Embankment, Camp and Lamaha streets due to…

GRA Facilitates Online Transactions

Georgetown, GRA, November 19, 2021: The Guyana Revenue Authority (GRA wishes to respond to a post on the Big Smith News Watch facebook page captioned “Is GRA Serious?” which stated, among other things that the entity has a “system that…

Documents Required for Motor Vehicle Registration/Transfer/Change of Details

The Guyana Revenue Authority is facilitating registration and examination of motor vehicles by appointment at its Licence Revenue Operations located at the GRA’s Parking Lot at the Lamaha Railway Embankment, Camp and Lamaha Streets. Persons are encouraged to ensure they…

Procedures for establishment and functioning of shore bases/warehouses for customs purposes

Georgetown, Wednesday November 17, 2021: The Guyana Revenue Authority (GRA) hereby notifies interested stakeholders of the procedures/requirements for the establishment and functioning of Shore Bases which provides goods and services to the Petroleum Sector. GRA had published a Notice in…

Sale of Seized and Want of Entry Motor Vehicles by sealed bids

The Guyana Revenue Authority (GRA) is inviting sealed bids for the purchase of Seized and Want of Entry motor vehicles, on a ‘As Is, Where Is’ basis. Inspection by interested bidders will be facilitated daily commencing Monday, December 6, 2021…

New Requirements for Taxpayers Entering GRA’s Offices

Georgetown, GRA, Wednesday, November 3, 2021: Subject to the updated Covid-19 Emergency Measures publicized in the Official Gazette of October 30, 2021, any person who wishes to enter the offices of the Guyana Revenue Authority (GRA) must now be fully…

Excise Notice: County of Essequibo (New Licences) – 4th Quarter

Excise Notice: County of Berbice (New Licences) – 4th Quarter

Excise Notice: County of Demerara ( New Licences) – 4th Quarter

Request for Proposal for the Design and Supervision of the Construction of a new Guyana Revenue Authority Headquarters Building at Plantation Pattensen, Greater Georgetown, Region#4

REQUEST FOR PROPOSAL Subject: REQUEST FOR PROPOSAL FOR THE DESIGN AND SUPERVISION OF THE CONSTRUCTION OF A NEW GUYANA REVENUE AUTHORITY HEADQUARTERS BUILDING, AT PLANTATION PATTENSEN, GREATER GEORGETOWN. REGION # 4. 1. The Government of Guyana (hereinafter called “client”) through…

GRA Stresses the Importance of VAT Return Filing

Georgetown, Friday, October 22, 2021: The Guyana Revenue Authority (GRA) has noted with some concern, a drastic reduction in filing of VAT returns by VAT Registrants over the previous quarter (July to September) of 2021. Registrants are reminded of Section…

Invitation For Bids (IFB): Supply and Delivery of Motor Vehicles

1. Guyana Revenue Authority hereinafter referred to as “the Procuring Entity”, invites eligible bidders to submit their bids for the outlined categories – “Supply and Delivery of Motor Vehicles (New)” Lot I– Sport Utility Vehicle (SUV) Lot II– Double Cab…

Invitation For Bids (IFB): Supply and Delivery of Automatic Transfer Switch with Isolated Bypass & Remote Monitoring Capacities

INVITATION FOR BIDS 1. The Guyana Revenue Authority hereinafter referred to as “the Procuring Entity”, invites eligible bidders to submit their bids for – “Procurement of automatic transfer switch with isolated bypass & remote monitoring capacities”. 2. Required period of…

Malicious Allegations against Senior Officers of the Guyana Revenue Authority

The GRA is cognizant of a video being circulated on social media leveling malicious, reckless and baseless allegations against some of its Senior Officers. The GRA wishes to vehemently dismiss this sinister plot aimed at besmirching the character and good…

Invitation For Bids (IFB): Construction of Living Quarters #3, New Amsterdam, Berbice, Region No. 6

INVITATION FOR BIDS Date: October 12, 2021 Source of Financing: Government of Guyana 1. The Guyana Revenue Authority hereinafter referred to as “the Procuring Entity”, invites eligible bidders to submit their bids for – “Construction of Living Quarters #3, New…

Invitation For Bids (IFB): Supply and Delivery of Firearms

INVITATION FOR BIDS 1. The Guyana Revenue Authority hereinafter referred to as “the Procuring Entity”, invites eligible bidders to submit their bids for – “Procurement of Firearms”. 2. Required period of service: November 2021 3. The bidding documents may be…

Notification of Appointment of Private Warehouse and Sufferance Wharf

Issued under Section 2 and Part IV, Cap 82:01 CITATION This Notice may be cited as the notification of the appointment of a private warehouse or sufferance wharf by the Commissioner-General of the Revenue Authority, pursuant to the Customs Act,…

Excise Notice: County of Essequibo – 4th Quarter

In accordance with Section 10(4) of the Intoxicating Liquor Licencing Act, Chapter 82:21, the general public is hereby notified that the Fourth Quarterly General Licencing Meeting for the year 2021, of the District Licencing Board for the County of Essequibo,…

Excise Notice: County of Berbice – 4th Quarter

In accordance with Section 10(4) of the Intoxicating Liquor Licencing Act, Chapter 82:21, the general public is hereby notified that the Fourth Quarterly General Licencing Meeting for the year 2021, of the District Licencing Board for the County of Berbice,…

Excise Notice: County of Demerara – 4th Quarter

In accordance with Section 10(4) of the Intoxicating Liquor Licencing Act, Chapter 82:21, the general public is hereby notified that the Fourth Quarterly General Licencing Meeting for the year 2021, of the District Licencing Board for the County of Demerara,…

Enforcement Officers injured by Gunfire during Anti-Smuggling Operation in the Mahaica region

Georgetown, Friday, September 3, 2021: Two (2) officers attached to the Law Enforcement and Investigation Division (LEID) of the Guyana Revenue Authority (GRA) were seriously injured during an anti-smuggling operation during the late hours of Thursday evening of September 2,…

Relief for freight charges for imports

Further to the Notice issued on relief for freight charges to pre-pandemic levels in the calculation of duties and taxes, in keeping with directive of His Excellency, the President, Dr. Irfaan Ali, the Guyana Revenue Authority (GRA) wishes to remind…

Excise Notice: County of Berbice ( New | Transfer of Licences) – 3rd Quarter

Excise Notice: County of Essequibo ( Transfer Licences) – 3rd Quarter

Excise Notice: County of Demerara ( New Licences) – 3rd Quarter

Notice: CUSTOMHOUSE BROKER LICENCE APPLICANTS

Pursuant to subsidiary 204D, Part XX1 (Customhouse Broker) of the Customs Regulation made under Section 275 of the Customs Act, Chapter 82:01, applications for Customhouse broker licences for the year 2021 have been filed by the undermentioned persons. Written comment(s)…

Fake Pornographic Video Circulation

Georgetown, Tuesday, August 17, 2021: Over the past week, a video of pornographic nature has been circulating around various social media channels purporting to be from the Guyana Revenue Authority (GRA). The GRA wishes to advise that no such video…

Customs House Brokers Training 2021

The Guyana Revenue Authority is advising persons who have previously submitted applications for the upcoming Customs House Brokers Training, to note the following: The date of commencement of the Course is September 6, 2021 Qualifying applicants will be contacted to…

RELIEF FOR FREIGHT CHARGES FOR IMPORTS

In keeping with His Excellency, the President’s directive on relief for freight charges to pre-pandemic levels in the calculation of duties and taxes on goods imported and sold locally, the Guyana Revenue Authority (GRA) advises that the relief to freight…

Sale of Want of Entry Personal Effect Cargo, Mercedes Benz and Toyota Rav-4 by Sealed Bids

The Guyana Revenue Authority (GRA) is inviting sealed bids for the purchase of Want of Entry Personal Effect Cargo, a Mercedes Benz Car and Toyota Rav-4 on a ‘As Is, Where Is’ basis. Inspection by interested bidders will be facilitated…

Invitation For Bids (IFB): Provision of Maintenance Service for Air Condition Units, Lots 1- 7

INVITATION FOR BIDS 1. Guyana Revenue Authority hereinafter referred to as “the Procuring Entity”, invites eligible bidders to submit their bids for – “Provision of Maintenance Service for Air Condition Units, Lots 1- 7”. 2. Required period of service: Financial…

Guyana Revenue Authority Initiates Customs Administration Modernization Consulting Project

Georgetown, GRA, Friday, July 9, 2021: On June 4, 2021, in keeping with an aid agreement between the KCS and the GRA, a delegation of six consultants from Korea Customs Service (KCS) visited the Guyana Revenue Authority (GRA) located in…

Invitation For Bids (IFB): Procurement of Microsoft Office Home and Business 2019

The Guyana Revenue Authority hereinafter referred to as “the Procuring Entity”, invites eligible bidders to submit their bids for the Procurement of Microsoft Office Home and Business 2019. Required period of supply: August 2021. The bidding documents may be obtained…

Tax relief for COVID-19 supplies extended to December 31, 2021

Georgetown, GRA, July 1, 2021: The Government’s tax relief measures to support individuals and corporations amid the COVID-19 pandemic is extended as per the amended list of COVID-19 prevention, care and treatment supplies which remains free of Customs Duty, Value…

Invitation For Bids (IFB): Provision of Security Services

Provision of duty free service (Diplomatic Shop) – Central Georgetown, Region Four

The Guyana Revenue Authority (GRA) is currently inviting applications from suitably qualified persons/companies to operate Diplomatic Duty Free Shops in Central Georgetown within the confines of the Customs Act/Customs Regulations and also in accordance with the Standard Operating Procedures (SOPs).…

GRA to begin registering PAB series of vehicles

Georgetown, GRA, Friday, June 25, 2021: With the current “ZZ” series coming to an end, the Guyana Revenue Authority’s License Revenue Office (GRA) will soon be commencing registration of motor vehicles in the “PAB” series. The current “ZZ” series, which…

Validity of TIN Certificates

The Guyana Revenue Authority (GRA) has been receiving numerous requests from taxpayers to renew their TIN Certificates because of the refusal by some business entities to accept the old version of the Certificate. This is not only costly to the…

List of Certified Tax Practice Professionals|2021

The following list of Professionals have been issued with Tax Practice Certificates for the year 2021. MEDICAL PRACTITIONERS NO. NAME PROFESSION 1 Abha Jain Medical Practitioner 2 Roopan Singh Medical Practitioner 3 Sivindra Mangru Medical Practitioner 4 Shailendra Sugrim Medical…

Invitation For Bids (IFB): Construction of GRA Complex – Phase 1, Onverwagt, West Coast Berbice, Region 5

INVITATION FOR BIDS 1. Guyana Revenue Authority hereinafter referred to as “the Employer”, invites eligible bidders to submit their bids for execution of: "Construction of Guyana Revenue Authority (GRA) Complex – Phase 1, Onverwagt, West Coast Berbice, Region 5." 2.…

Invitation For Bids (IFB): Construction of Eccles Warehouse

INVITATION FOR BIDS 1. Guyana Revenue Authority hereinafter referred to as “the Employer”, invites eligible bidders to submit their bids for execution of: CONSTRUCTION OF WAREHOUSE BUILDING, PHASES 1 – 3 SITUATED AT ECCLES INDUSTRIAL ESTATE, ECCLES, EAST BANK DEMERARA,…

Invitation For Bids (IFB): Reconstruction of Licence Revenue Office Building (ADDENDUM)

ADDENDUM INVITATION FOR BIDS (IFB) Guyana Revenue Authority hereinafter referred to as “the Employer”, invites eligible bidders to submit their bids for execution of: Reconstruction of Licence Revenue Office Building situated at Princess and Smyth Streets, Georgetown, Region No.4 Interested…

Excise Notice: County of Demerara ( New | Transfer of Licences) – 2nd Quarter

Excise Notice: County of Essequibo ( New Licences) – 2nd Quarter

Excise Notice: County of Berbice ( New | Transfer of Licences) – 2nd Quarter

Sale of Seized Motor Vessel

The Guyana Revenue Authority (GRA) will be disposing four (4) seized wooden vessels on an ‘As Is, Where Is’ basis. Inspection of the wooden vessels will be facilitated daily commencing Monday, June 7, 2021, and concluding on Wednesday, June 9,…

Re-instatement of 40% Common External Tariff on Soaps of HS 3401

Guyana Revenue Authority wishes to inform Licensed Customhouse Brokers, Importers and users of the ASYCUDA WORLD System that the Government of Guyana, in keeping with its obligations under the Revised Treaty of Chaguramus, and a decision of the Forty-Ninth COTED,…

Notice – Alcohol For Disposal

The Guyana Revenue Authority (GRA) will be disposing a quantity of alcoholic beverages on a ‘As Is, Where Is’ basis. Inspection of the goods will be facilitated daily commencing Monday, May 31, 2021, and concluding on Wednesday, June 2, 2021,…

Invitation For Bids (IFB): Provision of Security Services

INVITATION FOR BIDS (IFB) The Guyana Revenue Authority hereinafter referred to as “the Procuring Entity”, invites interested bidders to submit their bids for the Provision of Security Services. Bidders may obtain further information and familiarize themselves with the bid documents.…

Invitation For Bids (IFB): Reconstruction of Licence Revenue Office Building

INVITATION FOR BIDS (IFB) Guyana Revenue Authority hereinafter referred to as “the Employer”, invites eligible bidders to submit their bids for execution of: Reconstruction of Licence Revenue Office Building situated at Princess and Smyth Streets, Georgetown, Region No.4 Interested bidders…

Invitation For Bids (IFB): Supply of Goods

INVITATION FOR BIDS (IFB) Guyana Revenue Authority hereinafter referred to as “the Procuring Entity”, invites eligible bidders to submit their bids for the supply of goods: Procurement of LOT 1: SQL Server 2019 Enterprise Licenses LOT 2: Windows Server 2019…

Invitation For Bids (IFB) – Addendum

Invitation For Bids ADDENDUM 1. The Guyana Revenue Authority hereinafter referred to as “the Procuring Entity”, invites eligible bidders to submit their bids for execution of the work, Construction of Duplex Apartments, No.2, Mabaruma, Region 1, which is listed on…

Mabaruma IRTO now issuing Driver’s Licence

The Guyana Revenue Authority (GRA) wishes to advise residents in and around Mabaruma, Region One that its Integrated Regional Tax Office (IRTO) is now equipped to issue driver’s licences. This new service will begin on May 17, 2021. Taxpayers in…

Overwhelming Number of Compliant Taxpayers filing their 2021 Tax Returns

Georgetown, GRA, Friday, May 7, 2020: The GRA wishes to laud, congratulate and thank the taxpaying public for their overwhelming compliance by filing their tax returns before the filing due date of April 30, 2021. This level of compliance is…

Drop Box locations for manual Tax Returns submission – Optimal online submission a more viable option

Georgetown, GRA, April 21, 2021: The Guyana Revenue Authority (GRA) has set up drop-boxes across the country for taxpayers who choose to submit Tax Returns by hand. However, the Agency continues to encourage the public to register with the Optimal…

Seizure of Uncustomed Goods during Joint Enforcement Operation in Lethem, Region 9

The Revenue Authority noting the various reports circulating in the print and social media concerning a seizure of a quantity of uncustomed goods during a joint operation in Lethem, Region, 9 wishes to set the record straight, and hereby advise…

Publicising of confidential GRA Progress Report

The Guyana Revenue Authority (GRA) has noted publications in the national press of information of a confidential nature privy only to a taxpayer and the Authority, and in recent days excerpts from a Progress Report relative to the operation of…

Excise Notice 2021: County of Berbice (2nd Quarter)

In accordance with Section 10(4) of the Intoxicating Liquor Licencing Act, Chapter 82:21, the General Public is hereby notified that the Second Quarterly General Licencing Meeting for the year 2021, of the District Licencing Board for the County of Berbice,…

Excise Notice 2021: County of Demerara (2nd Quarter)

In accordance with Section 10(4) of the Intoxicating Liquor Licencing Act, Chapter 82:21, the General Public is hereby notified that the Second Quarterly General Licencing Meeting for the year 2021, of the District Licencing Board for the County of Demerara,…

Excise Notice 2021: County of Essequibo (2nd Quarter)

In accordance with Section 10(4) of the Intoxicating Liquor Licencing Act, Chapter 82:21, the General Public is hereby notified that the Second Quarterly General Licencing Meeting for the year 2021, of the District Licencing Board for the County of Essequibo,…

2021 Tax Amendments

Following the 2021 National Budget, the amendments were made to the Customs Act Chapter 82:01 and Capital Gains Tax Act Chapter 81:20.

National Ozone Action Unit

The Guyana Revenue Authority (GRA) wishes to inform all Importers and Licence Customhouse Brokers that the National Ozone Action Unit (NOAU) will now be using ASYCUDA World to perform their function as a Regulatory Body. With effect from March 23,…

Tariff Headings that require Import Licence under the Trade Act

The Guyana Revenue Authority (GRA) wishes to remind all Importers and Licenced Customhouse Brokers that all commodities falling under the Headings listed in the Trade (Control of Import and Export) (Amendment) Order 1996, made under THE TRADE ACT (Cap. 91:01)…

Tax relief for COVID-19 supplies extended to June 30, 2021

The Guyana Revenue Authority (GRA) wishes to advise the general public that the Government of Guyana has granted a further extension to the tax relief measures on medical and other supplies for COVID-19 prevention, care and treatment. The items listed…

Proposal for Provision of Canteen Operator – Terms of Reference

The Revenue Authority invites proposals from experienced and qualified canteen operators to provide canteen services to GRA’s Branch Office New Amsterdam, Lot 8 Ferry Street and Esplanade Road, New Amsterdam. The mission of the Authority is to promote compliance with…

ELECTRONIC PAYMENTS FOR ALL CUSTOMS DECLARATION IN ASYCUDA WORLD

The Guyana Revenue Authority (GRA) wishes to advise all importers that an electronic payment option (Online Banking eServices) is now available in ASYCUDA World (AW) for Customs Declarations. The GRA has since partnered with Guyana Bank for Trade & Industry…

New Procedure for Online Booking for Exports

Attention all exporters, licensed Customhouse Brokers and users of the ASYCUDA World System the Guyana Revenue Authority (GRA) has introduced a mandatory online procedure to make bookings for exports examination and scanning. Exporters, licensed Customhouse Brokers and users of the…

Suspension of the C32A Form for Gov’t/Budget, Semi-Autonomous, Subvention Agencies & Diplomatic Missions

The Customs, Excise, & Trade Operations of the Guyana Revenue Authority (GRA) has suspended the requirement for Government, Budget Agencies, Semi-Autonomous Agencies, Subvention Agencies and Diplomatic Missions/Agencies to complete and submit a Form C32A (DECLARATION OF PARTICULARS RELATING TO CUSTOMS…

Excise Notice: County of Demerara ( New | Transfer of Licences)

The under mentioned applications have been received for the grant of certificates for the issue of Excise Licences under the provision of Section 10 (4) of the Intoxicating Liquor Licensing Act, Chapter 82:21. NEW LICENCES NO. TYPE OF LICENCE…

Excise Notice: County of Essequibo ( New | Transfer of Licences)

Excise Notice: County of Berbice (Transfer of Licences)

We Are Moving!

Temporary closure (New Amsterdam Office) On Monday, March 1, 2021, the Guyana Revenue Authority (GRA) Integrated Regional Tax Office, New Amsterdam, will be relocating to Lot 8 Ferry Street and Esplanade Road. As a consequence of the relocation, the current…

Optimal Revenue Management System Launch

For more on Optimal visit www.gra.gov.gy/optimal to learn how the Optimal RMS will assist you! You can view new forms, due dates and other Optimal resources geared towards improving interaction on tax operational services for both staff and taxpayer while…

Sale of Want of Entry Containerised Cargo

SALE OF WANT OF ENTRY CONTAINERISED CARGO, EXCAVATOR AND PERSONAL EFFECT CONSIGNMENTS (STORED IN THREE (3) CONTAINERS) BY SEALED BIDS The Guyana Revenue Authority (GRA) is inviting sealed bids for the purchase of Want of Entry Containerised Cargo on a…

Want of Entry Procedure

The Guyana Revenue Authority wishes to remind the general public that an item shall be classified as Want of Entry cargo if the importer or any such person fails to have their consignment entered, within fourteen days, (exclusive of public…

Registering vehicles for ‘G’ Series

The Guyana Revenue Authority (GRA) wishes to remind taxpayers that vehicles registered in the ‘G’ series must abide by the following conditions: Seats behind the driver are to be completely removed Windows, other than that of the driver and passenger,…

Advisory- Seizures & Penalties

The Guyana Revenue Authority (GRA) would like to remind the general public that anyone caught attempting to smuggle uncustomed goods will be subjected to the necessary seizures and penalties in accordance with the laws of Guyana. In accordance with Section…

Processing of Exemptions in ASYCUDA

The GRA is reminding brokers that requests for exemptions must be uploaded to ASYCUDA. Additionally, brokers must complete the electronic Single Administrative Document (eSAD) including the necessary Additional National Codes (ANCs). The following are categories of individuals and businesses applying…

21st Anniversary Message by Hon. Dr. Ashni Singh, Senior Minister in the Office of the President with responsibility for Finance

Hon. Dr. Ashni Singh - 21st Anniversary There is going to be a rapid physical and economic transformation of our country which must be accompanied with the delivery of quality services by both the private and public sector. The GRA…

21st Anniversary Message by Chairman of the Governing Board, Mr. Saisnarine Kowlessar

Chairman's Speech - 21st Anniversary The 21st Anniversary of the GRA should also be a time for reflection on its evolution, growth and development, the pitfalls and setbacks that were experienced during the journey and how the entity managed to…

21st Anniversary Message by Commissioner – General, Mr. Godfrey Statia

Commissioner - General's Speech - 21st Anniversary Increased Revenue Collection is not the only criteria by which the GRA should be judged. Rather, it is my firm opinion that our service to the taxpaying public and the efficiency in tax…

GRA tax operations to be upgraded in February 2021

Georgetown, GRA, Wednesday, January 13, 2021: In February, 2021, the Guyana Revenue Authority (GRA) will be replacing the current tax administration software - TRIPS II with a new tax software Optimal Revenue Management System (RMS) to improve taxpayer convenience and…

Passing of Mr. Dennis Francis Corlette, former Customs Comptroller

Georgetown, GRA, Friday, January 8, 2021: Mr. Dennis Francis Corlette, a prominent figure in Customs and Excise Department in the 1960s and 1970s, passed away at the age of 95 on December 30, 2020. Mr. Corlette would have given years…

ENVIRONMENTAL PROTECTION AGENCY (EPA) –HAZARDOUS MATERIALS

The Guyana Revenue Authority (GRA) wishes to inform all Importers and Licence Customhouse Brokers that the Environmental Protection Agency (EPA) has published a list of Hazardous Materials which MUST have an approval from their Agency prior to the importation and…

Excise Notice 2021: County of Essequibo

In accordance with Section 10(4) of the Intoxicating Liquor Licensing Act, Chapter 82:21, the General Public is hereby notified that the General Licensing Meetings for the year 2021, of the District Licensing Board for the County of Essequibo, will be…

Excise Notice 2021: County of Demerara

Excise Notice 2021: County of Berbice

Visit of Minister Ashni Singh and appointment of Chairman to the GRA’s Governing Board

The Guyana Revenue Authority (GRA) welcomes the recent visit of Senior Minister with responsibility for Finance in the Office of the President, the Honourable Ashni Singh and the appointment of Mr. Saisnarine Kowlessar to the Chairmanship of the Governing Board.…

Invitation For Bid: Supply & Delivery of Computers

Invitation for Bids (IFB) Co-operative Republic of Guyana Guyana Revenue Authority hereinafter referred to as “the Procuring Entity”, invites eligible bidders to submit their bids for the outlined Lots – as per pricing schedule. Lot I – Desktop Computers Lot…

Invitation For Bid: Rehabilitation and Conversion of Living Quarters, Corriverton, Reg#6

Invitation for Bids (IFB) Co-operative Republic of Guyana Name of Project: REHABILITATION AND CONVERSION OF LIVING QUARTERS, CORRIVERTON, REGION 6. The Guyana Revenue Authority now invites sealed bids from eligible bidders for Rehabilitation and Conversion of Living Quarters, Corriverton, Region…

Invitation For Bid: Supply & Delivery of Motor Vehicles

Invitation for Bids (IFB) Co-operative Republic of Guyana Guyana Revenue Authority hereinafter referred to as “the Procuring Entity”, invites Eligible bidders to submit their bids for the outlined Lots –as per pricing schedule Lot I– Closed Body Canter Truck Lot…

Invitation For Bid: Supply & Delivery of Air Conditioning Units (New)

Invitation for Bids (IFB) Co-operative Republic of Guyana Guyana Revenue Authority hereinafter referred to as “the Procuring Entity”, invites Eligible bidders to submit their bids for the outlined categories – “Supply and Delivery of Air Conditioning Units (New)” Bidding will…

Invitation For Bid: Construction of New Regional Office MABARUMA, Region 1

Invitation for Bids (IFB) Co-operative Republic of Guyana Name of Project – Construction of New Regional Office MABARUMA, Region 1. The Guyana Revenue Authority now invites sealed bids from eligible bidders for Construction of New Regional Office MABARUMA, Region 1.…

Invitation For Bid: Enclosure of Canteen- GRA Head Office, Camp Street

Invitation for Bids (IFB) Co-operative Republic of Guyana Name of Project – Enclosure of Canteen- GRA Head Office, Camp Street The Guyana Revenue Authority now invites sealed bids from eligible bidders for Enclosure of Canteen-GRA Head Office, Camp Street. Bidding…

Information on amendments to the Tax Laws

The Guyana Revenue Authority (GRA) being aware of some confusion in the public domain surrounding the tax measures outlined in the 2020 National Budget and their effective dates of implementation, would like to provide guidance regarding the said measures signed…

LOCAL SUPPLIERS TO EXXON AND ITS SUB-CONTRACTORS

The GRA again wishes to advise Local Suppliers that Article 21.1 of the Petroleum Agreement between THE GOVERNMENT OF THE CO-OPERATIVE REPUBLIC OF GUYANA AND ESSO EXPLORATION AND PRODUCTION GUYANA LIMITED ….., ET AL, states as follows: “The Contractor, and…

Removal of VAT on Capital Machinery & Equipment

Value Added Tax (VAT) on capital machinery and equipment used in the following industries below have been Zero-rated. This measure took effect in accordance with the amendment to reflect the insertion of paragraph 9 to Schedule 1 of the Value-Added…

Removal of VAT on Electricity and Water

With effect from April 1, 2020, water and electricity consumed by residences or businesses are zero rated. With the amendment to paragraph 7 of the Value Added Tax Act Schedule 1: “The following services are zero-rated for the purposes of Section…

Input VAT on Exports

Exporters of goods and services are hereby notified that effective October 1, 2020 there will be no imposition of Value Added Tax (VAT) on exports. Sections 18 (1) and (2) of the Value-Added Tax (Amendment) Act of 2020 states: “18. (1)…

Exemption of VAT on Medical Supplies

With effect from October 1, 2020 the supply of over the counter drugs, vitamins, minerals and tonics will no longer attract Value Added Tax (VAT). This measure is in accordance with amendment to Schedule 1 of the Value Added Tax…

Removal of VAT on Key Inputs in the Poultry Industry

With effect from October 1, 2020, there will be NO Value Added Tax (VAT) on fertilisers, agrochemicals, pesticides and other key inputs used in the poultry industry. This measure accords with the amendment of Schedule I of the Value-Added Tax…

Removal of VAT on Hinterland Travel

With effect from October 1, 2020, there will be no Value Added Tax (VAT) on supplies of travel and transportation to hinterland communities. This measure accords with the amendment to reflect the insertion of paragraph 12 to Schedule 1 of…

Removal of VAT on Building and Construction Materials

Effective October 1, 2020, locally produced building and construction materials will no longer attract Value Added Tax. This measure is in accordance with amendment to Schedule I of the Value Added Tax Act to include the following paragraph: "8. Zero-…

Removal of VAT on ATVs

With effect from October 1, 2020, Value Added Tax (VAT) has been removed from All-Terrain Vehicles (ATVs) being used in the Mining, Forestry, Agriculture, Manufacturing and other sectors. This measure accords with the amendment to reflect the insertion of paragraph…

SALE OF WANT OF ENTRY CONTAINERISED CARGO BY SEALED BIDS

The Guyana Revenue Authority (GRA) is inviting sealed bids for the purchase of Want of Entry Containerised Cargo on a ‘As Is, Where Is’ basis. Inspection by interested bidders will be facilitated daily commencing Thursday, October 15, 2020 and concluding…

NEW Licensing Fees

The general public is hereby notified of the following amendments to the Hucksters Licensing and Control Act Chapter 91:06 in respect to Licensing Fees. AMENDMENT NEW RATES Every Huckster: - (a) Who travels on foot or with a man-propelled vehicle,…

New Intoxicating Liquor Licensing Fees

The Guyana Revenue Authority hereby advises Liquor Licence Holders that effective October 1, 2020, the Intoxicating Liquor licensing fees shall be increased to reflect the following: SECTION Reduction of fees for Application & Renewal of Licences for Hotel, Restaurant, Members…

Exemption from Corporation Tax -Private Medical & Private Educational institutions

Section 7 of the Corporation Tax Act has been amended to allow for the income of the following institutions to be exempted from Corporation Tax: (t) private corporate educational institutions (u) private corporate medical healthcare institutions This measure is effective…

Tax relief for COVID-19 supplies extended to December 31

The Government of Guyana has granted a further extension to the waiver of duties and taxes on medical supplies geared towards the prevention, treatment and cure for coronavirus (COVID-19). The Guyana Revenue Authority (GRA) will therefore be continuing the waiver…

New Motor Vehicle Fees

The general public is hereby notified that the following amendments to the Motor Vehicle & Road Traffic Act, Cap. 51:02 (First Schedule), will take effect from October 1, 2020: DESCRIPTION NEW Rates ($) Vehicles solely for private use in…

Vehicles 8 Years Old & Used Tyres

Effective the 1st October, 2020, vehicles over 8 years old, half-cut vehicles and used tyres are allowed to enter Guyana. This is as a result of the 2020 National Budget. The removal of the following paragraphs from Part II of the…

Eligibility for Mortgage Interest Relief now limited to housing loans up to $30M

The Guyana Revenue Authority (GRA) wishes to advise the general public that the eligibility criteria for Mortgage Interest Relief (MIR) has been revised and is now limited to housing loans/mortgages not exceeding Thirty Million dollars(G$30M). Housing loans/mortgages at or below…

ASYCUDA World online payment of Customs Duties and Taxes

The Guyana Revenue Authority (GRA) has implemented the E-Payment feature in ASYCUDA World which will allow Importers/Declarants to pay duties and taxes through electronic payments (Online Banking e-Services) in ASYCUDA World (AW) for Customs Declarations. Through partnership with Demerara Bank…

Reminder – Extended Tax Returns due date is September 30

Georgetown, GRA, September 22, 2020: The Guyana Revenue Authority (GRA) wishes to remind Accountants, Tax Preparers and the General Public that the extended due date for the submission of Income Tax, Property Tax, Corporation Tax and Capital Gains Tax Returns…

Reminder: Extended Tax Returns due date is September 30

The general public is hereby reminded that the extended Tax Returns due date is Wednesday September 30, 2020. The following Returns are therefore due on or before this date. Income Tax Property Tax Corporation Tax Capital Gains Tax In keeping…

GRA registering “ZZ” Series of vehicles

Georgetown, GRA, Wednesday, September 9, 2020: The Guyana Revenue Authority’s (GRA’s) Licence Revenue Office has commenced registration of motor vehicles in the “ZZ” Series. The new series officially commenced on Thursday, September 3, 2020 after registration of motor vehicles in…

Early Closure

Persons visiting the Guyana Revenue Authority (GRA) Headquarters to conduct services relating to Licence Revenue Operations, Central Registration and Cashier are asked to note the following working hours:- Mondays - Thursdays: 07:00hrs to 14:30hrs Fridays: 07:00hrs to 14:00hrs The early…

Tax Return Deadline Extended

The Guyana Revenue Authority (GRA) wishes to advise the general public that the April 30 due date for the ling of tax returns (Income, Corporation, Property and Capital Gains) has been further extended to September 30, 2020. Taxpayers are also…

Motor Vehicles Clearance Advisory: Tariff Specification Codes Finder (TSCs)

The Guyana Revenue Authority (GRA) has launched its ASYCUDA VALUATION MODULE in a phased approach commencing with motor Vehicles. This will be done by means of Tariff Specification Code (TSC) to link the particulars of the vehicle in ASYCUDA. Such…

Cash | Cheque Payments & Receipts

The general public is reminded that ALL payments for licenses or taxes should ONLY be made to the Cashier at the GRA’s Headquarters or any of its office locations countrywide. Further for all payments made, an official receipt WOULD be…

Press Release – GRA rolls out Duty-Free Alcohol Stamps – countrywide exercise almost complete

Georgetown, GRA: Thursday, July 2, 2020: In its ongoing effort to bolster its anti-smuggling capabilities at the level of Customs and enforcement, the Excise Stamp and Environmental Levy Unit of the Guyana Revenue Authority (GRA) has embarked on a countrywide…

List of Items Zero-Rated for COVID-19: Individuals

The Guyana Revenue Authority (GRA) wishes to remind the general public that the Government of Guyana has zero-rated the Value Added Tax on all medical supplies for the testing, prevention and treatment of COVID- 19 for the period March 26,…

Online Application for Compliance & Liability

As part of its efforts to curtail the spread of COVID-19 and reduce the influx of large gatherings at its tax offices, the Guyana Revenue Authority’s Taxpayer Services Division will temporarily suspend the physical lodgement of applications within its Compliance…

Press Release – COVID-19 Tax Relief Measures extended to September 30, 2020

Georgetown, GRA: Thursday, June 25, 2020: Having carefully assessed the impact of COVID-19 on the economy to-date, the Government of Guyana has granted a further extension to the timeline on the existing tax relief measures for affected individuals and businesses. In…

Press Release – Garbage disposal is nothing secretive or unusual

Georgetown, GRA, Thursday, June 18 2020: Management of the Guyana Revenue Authority (GRA) is once more appealing to the sections of society that have been maliciously spreading inaccurate and unfounded information to the public through electronic and other media to…

Licence Revenue Operations – Measures to reduce influx of Taxpayers at GRA Headquarters

The following Units which are currently housed at the GRA’s Camp Street Building will be re-located to the GRA’s Smyth Street Building with effect from Monday June 22, 2020. Motor Vehicle Transfers Unit These transactions include: – Transfer of Motor…

ASYCUDA World IMS 4- Simplified Declaration – Launches July 1, 2020

1st July 2020 Launch of the ASYCUDA World IMS 4- Simplified Declaration (formerly C73) for Import The Guyana Revenue Authority (GRA) has finalized the Simplified Declaration (IMS4) Regime in ASYCUDA World. This replaces the current C73 Simplified Declaration Procedure that…

New service/payment stations

In an effort to ease congestion, promote social distancing and other safety measures for taxpayers during the COVID-19 pandemic, the Guyana Revenue Authority (GRA) has set up an external work station at the Guyana Post Office Corporation (GPOC) Building to…

Early Working Hours at Headquarters

The Guyana Revenue Authority (GRA) is now open from 07:00 hours to facilitate members of the public who are desirous of making payments at the cashier or conducting transactions relating to their driver’s licences. This new measure was recently implemented…

Re-scheduling of the Licenced Customhouse Brokers Training 2020

The Guyana Revenue Authority (GRA) wishes to express gratitude to all applicants of the aforementioned programme for showing interest in becoming a partner in the development and administration of Guyana Tax Laws and Legislation. Tandem to the notice inviting applicants,…

Commencement of the IMS4 – Simplified Declaration for Import

The Guyana Revenue Authority (GRA) has finalised the Simplified Declaration (IMS4) Regime which replaces the current C73/ Simplified Declaration Procedure. All relevant training were conducted to facilitate consolidators in the preparation of the simplified declarations which will be utilized for…

Press Release – GRA mourns passing of Mr. Clarence Chue, former Customs Comptroller

Georgetown, GRA, Thursday, May 28 2020: The Guyana Revenue Authority (GRA) mourns the loss of another reputable career individual who made an indelible mark in Guyana’s tax administration, Mr. Clarence Chue. He passed away on May 27, 2020 at the…

Press Release – Passing of former Commissioner-General Mr. Khurshid Sattaur

Georgetown, GRA, Wednesday, May 27, 2020: Management and staff of the Guyana Revenue Authority (GRA) are deeply saddened by the news of the passing of former Commissioner-General Mr. Khurshid Sattaur on Tuesday, May 26, 2020. The Revenue Authority uses this…

Press Release – Fake news circulating about tax collection

Georgetown, GRA, April 21, 2020: The Commissioner-General wishes to refute in no uncertain terms a “fake press release” being bandied about on the worldwide web, and purportedly emanating from the Guyana Revenue Authority (GRA) advising the general public that tax collection…

Press Release – Additional relief measures to combat COVID-19

Georgetown, GRA, April 7, 2020 : In the ongoing national effort to support businesses and individuals who have been socially and economically disadvantaged by the threat of the corona virus (COVID-19) pandemic, the Government of Guyana today approved a number…

VAT and computers, computer printers

The Guyana Revenue Authority (GRA) hereby advises that in accordance with the amendments to the Value-Added Tax (VAT) Act, the following which are linked to computers, computer parts, components and printers must be treated as exempt from VAT: COMPUTER CATEGORIES: Supercomputer,…

FATCA | Reporting Portal

The Guyana Revenue Authority (GRA) is mandated under the Foreign Accounts Tax Compliance Act (FATCA) to report accounts of United States (US) citizens to the US Internal Revenue Service (US-IRS) on an annual basis. In fulfilling this obligation, Financial Institutions…

VAT Exemption on Housing Units

Value-Added Tax is EXEMPT from complete housing units costing up to $6.5M. These housing units must be built by, or on behalf of, the Central Housing and Planning Authority (CH&PA) or any other approved entity. This measure is in accordance with Section…

Description & Abbreviations of Various Cargo

Adopted by the Shipping Association of Guyana DESCRIPTION OF VARIOUS CARGO Identification of Cargo & Abbreviations DESCRIPTION ABBREVIATION CRATE (CRT) CASE (CS) PALETTE (PLT) SKID (SKD) PACKAGE (PKG) BOX, CARTON & BIN BOX (48*24*28) (BX | CTN) PLASTIC CONTAINER R)…

Cost for the re-print of TIN Certificates reduced

Effective January 1, 2019, Individuals, Companies, Non-Governmental Organisations, or any individual or company, applying for a re-print of TIN Certificate will be required to pay the following: Re-print of Certificate: $ 2,000 This change is in keeping with the amendments made…

Property Tax

Individuals and companies with NET PROPERTY valued forty million dollars ($40M) or more at the end of 2019 will be required to FILE a Property Tax Return. This provision is in accordance with the amended NET PROPERTY is the amount…

Excise Relief for Persons with a Disability

Motor vehicles designed for use by differently-abled persons will be EXEMPT from Excise Tax with effect from January 1, 2019. Additionally, if a motor vehicle has been or will be converted for use by a differently-abled person, to the satisfaction of the Commissioner-General, it…

Preparer of Returns

The Guyana Revenue Authority wishes to notify all tax practice professionals that the term “Preparer of Returns” has been included and clearly defined for the purposes of the issue of Practice Certificates. In light of same, Section 37 (15) of…

Excise Relief for Tourism Operators

Tourist operators who use MOTOR BUSES with twelve (12) OR MORE SEATS shall be EXEMPT from the payment of Excise Tax. These vehicles must however NOT exceed four years (4) old. These vehicles must be used EXCLUSIVELY for the transportation of tourists anywhere in Guyana, and the owner/operator must…

Relief for Public Officers Importing Motor Vehicles

The GRA is advising Public Officers that effective January 1, 2019 the following reduction in the excise rates on motor vehicles (under four years/New) for eligible public officers, became applicable: NO. CATEGORY OLD EXCISE RATE NEW EXCISE RATE 1. Vehicles with less than 1500…

List of commodities ineligible for conditional duty exemptions

The Table below contains the extensive list of commodities ineligible for conditional duty exemptions as outlined in Part 1 of the Customs Tariff. Manufacturers/Importers are therefore advised that items appearing on this list will NOT be exempt from the payment…

Processing of tax exemptions for fertilisers, pesticides in ASYCUDA

The below table contains the list of Harmonised Systems (HS) 2017 Codes used in ASYCUDA World to process tax exemptions for fertilisers and pesticides. Some of these products are exempt from both customs duty and value-added tax while others are…

New Procedures For Importing Food and Drugs

Goods being monitored by the Government Analysis – Food and Drug Department (GA-FDD) will be prioritised for faster processing and clearance so that consignments of food and drugs are not delayed or detained. The Guyana Revenue Authority in partnership with…

Accessories & Mountings for Solar Items

Machinery and equipment imported for the purposes of generating and utilising renewable energy are eligible for Customs duty and Value-Added Tax Exemptions under existing laws. These are granted under Item 49 (a) of the First Schedule, Part III B (ii)…

Stipulations for vehicles registered in ‘G’ series

The Guyana Revenue Authority will cease the granting of tax exemptions and registration of Toyota Noahs, Voxys and other similar types of motor vehicles in the ‘G’ series. However, owners of vehicles already registered in “G” are advised to abide…

Customs Notice – All Carriers and Carrier Agents

The Guyana Revenue Authority (GRA) wishes to remind all Carriers and Carrier Agents, that the piloting of the Motor Vehicle Module in the automated system of ASYCUDA World (AW) will commence shortly. As such, you are hereby reminded that all…

Provisional Shop Licence

Small businesses that are unable to obtain a trade licence because of pending building plans, fire and sanitary certificates for the premises, can apply to the Guyana Revenue Authority for a Provisional Licence. Section 71 of the Tax Act provides…

Help Desk for Processing Tax Exemptions on Motor Vehicles FREE

Public officials and persons with disabilities are hereby notified that there is no charge to access the Guyana Revenue Authority’s (GRA’s) Help Desk for Processing Tax Exemptions on Motor Vehicles. It has come to the attention of the Authority that…

Notice to Exporters of Goods to Norway – REX Registration

Further to a previous notice and sensitisation in December 2019, the Guyana Revenue Authority (GRA), in keeping with its international obligations, will be implementing the Registered Exporter System (REX). As stated in the sessions, effective June 30, 2020, the current…

Renewal of Drivers’ Licence

The Guyana Revenue Authority (GRA) wishes to advise the general public that drivers whose licences are about to expire will only be required to submit the old plastic card licence and a completed application form. The GRA will NOT be requiring any…

Passenger Arrival and Cargo Information

In accordance with regulations made under the Customs Act (Cap. 82:01), all aircraft or ships arriving in or departing from Guyana, are required to provide advanced information to Customs, detailing the amount of persons and cargo on board the said…

List of Professional issued Practice Certificates for the period January to March 2020

In Accordance with the provisions of Section 39 of Tax Act, Chapter 80:01 the following persons have been issued with Professional Practice Certificates from January to March 2020. GEORGETOWN No. NAMES PROFESSION 1. Abha Jain Medical Practitioner 2. Roopan…

Re-Scheduling of the Licenced Customhouse Brokers Training 2020 amidst the COVID-19 Pandemic

COMMENCEMENT OF THE IMS 4 -SIMPLIFIED DECLARATION FOR IMPORT

Payment Facilitation at GPO

Effective Monday, June 1, 2020 the general public is encouraged to utilise the Guyana Post Office Corporation (Robb Street entrance) to make payments for the following services: All Internal Revenue Taxes Customs Duties and Taxes Motor Vehicle Licences Value Added…

Exemption of VAT on Electricity

The general public is hereby notified that the exemption of Value Added Tax (VAT) on electricity as a COVID-19 relief measure will be implemented by the Guyana Power & Light Inc. as follows: Pre-paid consumers: There will be an immediate…

VAT & PAYE Submissions

The Guyana Revenue Authority (GRA) wishes to advise businesses and companies that Value Added Tax (VAT) & Pay As You Earn (PAYE) Returns can be submitted electronically using the eservices link https://eservices.gra.gov.gy VAT taxes and Returns are due on March…

Sale of LRO Licences Resumes

Resulting from the COVID-19 pandemic, certain measures were implemented by the Guyana Revenue Authority, including the suspension of the sale of licences. Now that the April 30 deadline has elapsed, the general public is hereby notified that the Authority has…

Pre-payment functionality for Exports in ASYCUDA World

The Guyana Revenue Authority (GRA) has introduced the pre-payment functionality in ASYCUDA World for all Export Declarations in an effort to minimize and safeguard against the current spread of COVID-19. With immediate effect, the GRA is urging all frequent Exporters…

Taxpayer Identification Number Online Application

As part of efforts to minimise the risk of spreading the novel COVID-19 (corona virus), the Guyana Revenue Authority (GRA) is accepting applications for the Taxpayer Identification Number (TIN) Certificates online. First-time applicants are encouraged to email scanned copies of…

Services at Mabaruma Office

The Guyana Revenue Authority (GRA) wishes to notify the general public that as of April 1, 2020, the following services will be offered at the Mabaruma Integrated Regional Tax Office: Payment for all Tax types Issuance of Motor Vehicle Licences Issuance…

GRA announces new list of services now available

The GRA is advising Public Officers that effective January 1, 2019 the following reduction in the excise rates on motor vehicles (under four years/New) for eligible public officers, became applicable…The GRA is advising Public Officers that effective January 1, 2019…

ADVISORY – Special Investigation Unit (SIU) Hotline

In an effort to promote integrity among its internal and external stakeholders, the Guyana Revenue Authority has launched a hotline service to deal specifically with reports of staff involved in activities affecting the integrity of all its stakeholders, including that…

Excise Relief for Differently-abled persons

Relief for Public Officers Importing Motor Vehicles

GRA announces new list of services now available

VAT Act, Regulations

Income Tax Act (2020)

Customs (Regulations) Act

Customs Act

Excise Tax Act

Extraordinary Gazette_Fiscal Enactments (Amendments)

The Fiscal Enactments Act (Amendment) (August 2022) – Extraordinary (Official Gazette)

Property Tax Act

Capital Gains Tax (2022)

Capital Gains Tax (2021)

VAT Act (2021)

MVL Amendment to first schedule Regulation

Motor Vehicle and Road Traffic (Amendment of First Schedule) Regulation 2020 (No. 3) – Subsidiary Legislation

Tax Act (2020)

VAT Regulations (2020)

Income Tax Act (In Aid of Industry) 2020

Income Tax (In Aid of Industry) Act (2020)

Corporation Tax Act (2020)

Customs (Orders) Act

Customs (Amendments) Act

Hotel Accommodation Tax Act

Value Added Tax (Resolutions) 2006

Value Added Tax (Regulations) 2005-2006 | 2016-2019

Value Added Tax (Orders) 2005-2008 | 2016 | 2018 |2023

Value Added Tax (Amendments) Act 2007 | 2017

The Common External Tariff 2011 | 2017

Hucksters Licensing and Control Act

Corporation Tax Act

Financial Administration & Audit Act

Fiscal Management Accountability Act 2003

Income Tax (In Aid of Industry Act)

Income Tax Act

Intoxicating Liquor Licensing Act

Investment Act

Miscellaneous Licences Act

Motor Vehicle & Road Traffic Act

Petroleum Act

Property Tax Act

Provisional Collection of Taxes Act

Tax Act

Travel Voucher Tax Act

Value Added Tax Act

Auctioneers Act

Anti-Money Laundering & Countering the Financing of Terrorism Act

Tax Policies

The following tax policies were provided to sensitise taxpayers and stakeholders on matters pertaining to the various legislations administered by the Guyana Revenue Authority.

These policies are not substitutes for the Law. In case of any inadvertent conflict, the Laws of Guyana shall prevail.

Tax Exemption Policy For Qualifying Re-Migrants, Settlers and Returning Students

VAT Policy #33 – VAT on Zero-Rated Supplies (Revised March 15, 2023)

VAT Policy #13 – VAT and Tax-Inclusive and Exclusive Pricing (Revised March 15, 2023)

VAT Policy#2 : VAT & Public Entertainment (Revised March 15, 2023)

VAT Policy#11 : VAT and Charitable Organisations (Revised March 15, 2023)

VAT Policy#37 : Cancellation of Registration (Revised March 17, 2023)

Policy 63 – VAT and Time Supply

Policy 66 – VAT on Spectacles

Policy 36 – VAT on Financial Services (Revised Feb 13, 2023)

Policy 10 – VAT Refunds (Revised Feb 15, 2023)

Income Tax Rates & Threshold

Policy 25 – VAT ‘Tax Fraction’

Policy 6 – VAT and Capital Equipment

Policy 17 – VAT and Fishing Sector

Policy 40 – VAT and Persons in Representative Capacity

Policy 3 – VAT on Educational Services and Materials

Policy 56 – VAT on Meat

Policy 45 – VAT on Porridge Products

Policy 20 – VAT on Sports Gear and Sports Equipment

Policy 14 – VAT on Garments produced by Local Manufacturers

Policy 16 – VAT on Funeral Services and Human Remains

Policy 43 – VAT on Rice and Rice Products

Policy 29 – Going Concern

Policy 55 – VAT on Eggs

VAT Policy 41 – VAT on Cargo Handling Services and International Transport Services

VAT Policy 26 – VAT on Computers, Mobile Phones & Internet Service (Revised August 19, 2022)

VAT Policy#34 : Rental | Sale of Land & Buildings (Revised August 17, 2022)

Mortgage Interest Relief Policy

VAT Policy#42 : VAT & Sugarcane and Raw Brown Sugar (Revised March 15, 2022)

VAT Policy#44 : VAT & Peas & Beans (Revised March 17, 2022)

VAT Policy#38 : VAT & Cheese (Revised March 21, 2022)

VAT Policy#24 : Value Added Tax Registration (Revised February 11, 2022)

Policy: Dealers’ General Licence (Revised February 12, 2025)

Tax Exemption Policy #2 – Differently-abled Persons

Tax Operations Policy – Vacation Allowance

Tax Operations Policy #12 – Certificate of Compliance

Tax Operations Policy#9 – Payments to Non – Resident Companies: Contractors/Sub-Contractors

Income Tax and Tributors

MORTGAGE INTEREST RELIEF

Licence Revenue Policy #3 – Provisional Licence For Small Businesses

Tax Exemption Policy No.3– Tax Exemption for Registered Manufacturers

Tax Operations Policy No. 8 – Taxpayer Identification Number (TIN)

Policy – 2% Resident Contractor Withholding Tax

VAT Policy #25 – VAT Fraction

VAT Policy#21 – VAT Returns

VAT Policy #24 – VAT REGISTRATION

VAT Policy #48 – Change In Business Information

Exempt Supplies

Tax Guides

Alternative Payment Options

Zero-Rated & Exempt Supplies

Special Investigation Unit (SIU)

VAT & Capital Equipment

Income Tax Threshold & Rates 2024

Driving in Guyana

Ethics Policy

Guide to Obtaining a TIN (Trade | Business)

Exemption from Withholding Tax – Provisions for Elderly & Incapacitated Individuals.

International Driver’s Permit

Guide to Obtaining a TIN (Individuals)

OPTIMAL Revenue Management System | eServices

Practice Certificate

Get Approved for Mortgage Interest Relief (MIR)

ASYCUDA Electronic Payment (Epayment) User Guide

ASYCUDA Epayment User Guide for Customhouse Brokers & Importers

VAT & Forest Products

Política sobre bens importados para a Guiana através de Brasil/ Lethem (Portuguese)

Policy on Goods Imported into Guyana through Lethem / Brazil

Excise Tax Rates

Exemptions on Electric Motor Vehicles

Property Tax Basic Computation

Speeches

February 10, 2023

23rd Anniversary Message

January 27, 2021

21st Anniversary Message by Hon. Dr. Ashni Singh, Senior Minister in the Office of the President with responsibility for Finance

January 27, 2021

21st Anniversary Message by Chairman of the Governing Board, Mr. Saisnarine Kowlessar

January 26, 2021

21st Anniversary Message by Commissioner – General, Mr. Godfrey Statia

August 13, 2020

19th Anniversary Message by Chairman of the Governing Board

May 23, 2020

19th Anniversary Message by Commissioner – General