In 2017, with the assistance of the International Monetary Fund and as part of the Government of Guyana’s Tax Reform Strategy, the Guyana Revenue Authority established the Large Taxpayer Department (LTD).

In its current construct, the LTD is a single window for Account Management, Audit & Investigation and Program Planning, Risk Management & Advisory matters relating to the large taxpayer segment and serves over 240 of Guyana’s largest taxpayers operating in fourteen (14) sectors.

The LTD provides a more comprehensive operating framework for the large taxpayer segment; thus, eliminating any registration, filing, payment and reporting fragmentation risks. The tax administration for the segment is approached holistically via risk based assessments and risks treatments aimed at better quality treatment strategies and ultimately improved voluntary compliance.

To be considered a large taxpayer, a person (individual or body corporate) must meet one or all of several criteria. A large taxpayer is:

  • Any person with annual turnover equal to or above $1 billion Guyana dollars;
  • A financial institution;
  • An insurance company; and
  • Any telecommunications company.

These criteria are not absolute and are subject to revision at any point in time.

To ensure optimal service delivery and compliance, the LTD operates under a Customer Relationship Management framework.

Account Management

Each large taxpayer is assigned an account officer who is oversees all account examination and maintenance matters related to that taxpayer including the following:

  1. Updating of taxpayer files and accounts
  2. Research and authorization for the issuance of tax compliance certificates (TCCs)

Monitoring of filing compliance

  1. Handling of all administrative assessments

Debt management

Each large taxpayer is assigned a Debt Officer who is oversees, monitors and enforces the collection of all outstanding taxes utilizing all available resources and enforcement provisions in the legislation.


In order to ensure compliance with the tax laws of Guyana and to further enhance voluntary compliance audit case selection is strictly risk based.

Rulings and Interpretations

In concert with the Legal Services Division and in keeping with the provisions set out in the tax laws of Guyana, a dedicated Unit, ensures provides rulings and interpretations of the legislation to large taxpayers who rely on the agency’s guidance and legal interpretations.

Programme Planning & Risk Management

Ensures the development, roll-out and coordination of the LTD’s strategic and operational plans and compliance risk management.

How do I contact the LTD?

As a large taxpayer you may contact your Account Officer if you require clarification on any tax matter via telephone number 227-6060 extensions 5510, 5702, 5704 to 5710.

Feel free to share your suggestions or comments with us at any time by reaching out to:
Ms. Sharon Carrington
Deputy Commissioner of Inland Revenue
Large Taxpayers Division
200-201 Camp Street, Georgetown, Guyana
Telephone: 227-6060 ext. 5500