Travel Voucher Tax Return
Electronic TVT Submission Guidelines
All carriers are now required to submit to the Guyana Revenue Authority (GRA) the Travel Voucher Tax Return electronically. With the upgrade of its Tax Administration software and eServices platform, the GRA now offers a facility to upload and manage your submissions online. This document serves to guide you on how to create the electronic file for upload to eServices.
For carriers who have in the past electronically submitted their TVT Return, please note that there are a few slight changes to the format of the data.
Process
For carriers desirous of submitting the electronic data, the submission process will be as follows:
- The carrier will prepare the data in the prescribed format and upload same to GRA’s eServices using their online account or through a tax agent. A carrier should only submit one file per month.
- Once successfully submitted, you will receive an email that will inform you whether the submission passed the validity checks. If the file has errors, review and correct as much as possible before resubmitting. In cases where issues with the TIN cannot be resolved, leave the TIN field blank. When all the issues are resolved, you will receive an email indicating that the submission was successful.
File Requirements
The electronic file must be provided in a comma separated values (csv) format with a comma used as the separator. Each row must include all fields even if no data is provided.
A row represents the ticket details of passengers over the return period.
The name of the file should follow the pattern:
tvt-[Carrier Name]-[YYYY].csv e.g., tvt-Liat-2020.csv
There should be no spaces in the file name.
The table below explains the new electronic format for the electronic file submission:
| Column No. | Name | Description |
|---|---|---|
| 1 | Ser | Sequential line or transaction number. |
| 2 | Ticket_Issue_Date | Date Ticket Issued in the format of YYYY-MM-DD. |
| 3 | Ticket_No_Issued | Ticket Number Issued. |
| 4 | Passport_No | Passenger’s Passport Number. |
| 5 | First_Name | Passenger’s First Name. If a passenger only has one name, enter it here |
| 6 | Last_Name | Passenger’s Last Name. If a passenger only has one name, enter it here. |
| 7 | Other_Names | Passenger’s middle names or other names. |
| 8 | Date_Of_Birth | The passenger’s date of birth in the format of YYYY-MM-DD. |
| 9 | Port_of_Origin |
The exchange rate at the time of ticket purchase.
The code of the port the passenger first originated from Use the IATA 3-letter location codes for airports or the ISO Port Code for sea ports. |
| 10 | Ultimate_Destination | The code of the final port the passenger is destined for. Use the IATA 3-letter location codes for airports or the ISO Port Code for sea ports. |
| 11 | Fare_Foreign |
The base (taxable) fare of this ticket in United States Dollar (USD).
Do not include any commas or other separators in the number. Do not include cents. |
| 12 | Exchange_Rate |
The exchange rate at the time of ticket purchase.
Do not include any commas or other separators in the number. Do not include cents. |
| 13 | Fare_Local |
The base (taxable) fare of this ticket in Guyanese Dollars (GYD).
Do not include any commas or other separators in the number. Do not include cents. |
| 14 | Collected |
The value of the Travel Voucher Tax.
Do not include any commas or other separators in the number. Do not include cents. |
| 15 | Refunded |
The value of the Travel Voucher Tax refunded to passenger.
Do not include any commas or other separators in the number. Do not include cents. |
| 16 | Exempted |
The value of the Travel Voucher Tax exempted.
Do not include any commas or other separators in the number. Do not include cents. |
| 17 | Non_Collection_Reason |
In the case when the TVT was refunded, what was the reason for the refund.
The allowable values are: Diplomatic Passport Holders, Exemption Letter Holders, Cancellation of Flight, Change of Flight, Senior Citizens, Children under 7. |
| Column No. | Name | Description |
|---|---|---|
| 1 | Ser | Total number of passengers listed/submitted on this Return. |
| 2 | Ticket_Issue_Date | The Start Date of the period covered by this Return, in the format of YYYY-MM-DD. |
| 3 | Ticket_No_Issued | The End Date of the period covered by this Return, in the format of YYYY-MM-DD. |
| 4 | Passport_No | The Taxpayer Registration Number (TIN) of the carrier. |
| 5 | First_Name | The name of the carrier. |
| 6 | Last_Name | The local registered address of the carrier. |
| 7 | Other_Names | Passenger’s middle names or other names. |
| 8 | Date_Of_Birth | Leave Blank |
| 9 | Port_of_Origin | Leave Blank |
| 10 | Ultimate_Destination | Leave Blank |
| 11 | Fare_Foreign | Leave Blank |
| 12 | Exchange_Rate | Leave Blank |
| 13 | Fare_Local | Leave Blank |
| 14 | Collected |
The total value of the Travel Voucher Tax for the period.
Do not include any commas or other separators in the number. Do not include cents. |
| 15 | Refunded |
The total value of the Travel Voucher Tax refunded for the period.
Do not include any commas or other separators in the number. Do not include cents. |
| 16 | Exempted |
The total value of the Travel Voucher Tax exempted.
Do not include any commas or other separators in the number. Do not include cents. |
| 17 | Non_Collection_Reason | Leave Blank |
