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Requirements for Submitting Liability Application

Requirements for Submitting Liability Application

August 25, 2022

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 from the GRA that you have complied with the requirements under the Income Tax Act and is usually requested when making applications to other agencies in relation to particular services offered such as GEA, Small Business Bureau or to claim Pension benefits.

How to apply for a Liability Statement?

To apply for a Liability Statement, the following documents should be submitted and process followed:

  1. Complete liability application form
  2. Lodge application at Liability Desk at HQ/IRTO
  3. Business Registration (if applying for Liability to present to Small Business Bureau)
  4. Insurance letter and 7B Slip from last employer (if applying for Liability to claim Pension Benefits)

Applying for a Liability Statement is FREE OF COST, however, you must settle any outstanding taxes owed to the GRA before you can receive your statement.

It takes approximately 3-5 working days to process a Liability Statement. Applications can also be submitted via email to liability@gra.gov.gy.