Who needs to submit this return?

The person who is required to submit the Partnership Return is the Precedent Partner.   The precedent partner is the first named person in the partnership agreement.  If there is no agreement, the person who is named singly or is dominant (senior) over the other partners in the named firm.

Please refer to Section 66 Income Tax Act, Chapter 81:01 for additional requirements.


  • Partnership Returns are a declaration of all incomes, deductions, gains, losses from its operations.
  • Partnership returns are not subject to the payment of any Income Tax, Property Tax, Capital Gains Tax or any other similar taxes or fees.
  • Individual partners are required to file their Income Tax Returns separately. Each partner includes his/her share of the partnership’s income or loss on his/her tax return in accordance with the partnership agreement.

When and Where does this return need to be submitted?

  • The due date for submitting this return is 30th April of each year (or the next business day if the April 30th is a holiday). Nevertheless, you are encouraged to file as early as possible preferably as soon after the financial statements for the partnership have been finalised.
  • This return must be submitted to the Commissioner General, Guyana Revenue Authority at one of GRA’s offices or approved sites or P.O. Box 10406.

How to fill this Return?

  • The Return and all required supporting documents must be submitted. All fields on the form should be completed. Where a line item is not applicable, you should write ‘None,’ or if the item is a numeric field type the number 0.  Failure to do so could result in an enquiry, and delay in the processing of your return.
  • The Declaration section must be filled out and Return signed.

Explanation of terms

Line No. Term Description
Year of Assessment Enter the year that follows the calendar year in which income was earned.
Amendment Tick this box if you are making changes to a Return that was already submitted to the GRA.
Line No. Term Description
Changed? If the details for the specific line item has changed recently or is different from the information the GRA currently has, fill in the correct information in the line item and tick this box.
Line No. Term Description
8 Accounting Period Enter the start and end dates for the year that the income was earned.
9 Residency