The Guyana Revenue Authority (GRA) is continuing its efforts to sensitise the general public on various issues to ensure compliance. This policy serves as the guiding principle governing the issuance of a Certificate of Compliance.
A Certificate of Compliance is a document issued by the GRA to an individual or company as proof that all outstanding tax returns are filed, all taxes due and payable to the Commissioner-General are paid, or arrangements to the satisfaction of the Commissioner-General for the payment of all such taxes have been made.
Types of Compliance Certificate:
- Land
- Tender
LAND CERTIFICATE OF COMPLIANCE
In accordance with Section 16 (A) (a) of the Deeds Registry Act, Chapter 5:01 and Section 76 (2) (a) of the land Registry Act, Chapter 5:02, an individual who wishes to change ownership of a property by sale, transfer, gift/lease must obtain a certificate of compliance from the Guyana Revenue Authority. The following documents must be submitted to obtain a land compliance certificate.
| Documents Required |
Sale/Transfer/Lease |
Gift (LAND or BUILDING) |
|---|---|---|
| Completed application form | √ | √ |
| Transport/Title/Lease | √ | √ |
| Agreement of Sale and Purchase (Full details of Sale/Purchase, including receipt) |
√ | |
| Receipt of Agent/Commission/Legal fees paid | √ | √ |
| Documentary evidence of capital improvement done after acquisition of land/building and other expenses incurred in the transaction. |
√ | √ |
| Affidavit of Donor/Donee | √ | |
| National Identification Card or Passport | √ | √ |
| TIN (Vendor/ Donor/ Lessor & Purchaser/Donee/Lessee) |
√ | √ |
| Power of Attorney (POA), if acting on behalf of another individual or Authorisation from Head of Company ( if Compliance needed for a company) |
√ | √ |
Once issued, a Certificate of Compliance granted for sale/transfer of land/property expires on April 30 following the date of issue.
TENDER CERTIFICATE OF COMPLIANCE
In addition, Section 5 (iv) of the procurement Act specifies that contractors who wish to qualify for government contracts must fulfill their obligations of ensuring that all taxes are paid.
There are three categories of Tender Certificate of Compliance:
| Type |
Validity Period |
Cost |
|---|---|---|
| Temporary | 3 Months | $1,000 |
| Standard | 1Year | $2,500 |
| Trusted Trader | 3 Years | $5,000 |
A temporary tender compliance is issued to an individual or company that has failed to file all required returns and pay or make satisfactory arrangements with the Commissioner – General to pay all outstanding taxes. This category of compliance is only issued once, and the individual or company has three months to become tax compliant. On the other hand, the Standard and Trusted Trader compliance certificates would be issued to an individual or company that is compliant with the tax laws.
Applicants for a tender certificate of compliance must ensure that the following are submitted:
- Completed application form
- National Identification Cards or Passport
- Taxpayer Identification Number (TIN)
- Power of Attorney (POA), if acting on behalf of another individual or authorisation from Head of Company (if compliance is needed for a company).
In addition, the applicant for a land or tender certificate of compliance must submit all Tax Returns and pay taxes due or make arrangements to pay taxes in relation to Income Tax, Property Tax, PAYE, VAT, Corporation Tax, Customs Duties and Excise Tax, whichever applicable.
PROCEDURE
To obtain a Certificate of Compliance, the applicant must visit the Taxpayer Services Unit of the GRA, located at 200-201 Camp Street, South Cummingsburg, Georgetown or any GRA Regional Branch Office.
The required documents must be submitted to the Guyana Revenue Authority, where an interview will be conducted. Upon completion of this, the applicant would be informed when to return.
Contact Us:
Tax Advisory Services Section
Communications & Tax Advisory Services Division
Guyana Revenue Authority
200 -201 Camp Street
Georgetown
Guyana
Tel: 227-6060 | 227-8222 Ext: 1201-1204
Email: gravat@gra.gov.gy
Website: www.gra.gov.gy
