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 the Value-Added Tax Act :
“12. The following supplies of travel and transportation are specified as zero-rated for the purposes of section 17-
(a)a supply of river and land crossing services to the hinterland regions;
(b)a supply of services of transporting passengers or goods by air, river or land from one place in Guyana to the hinterland regions.”