The Guyana Revenue Authority continues to promote voluntary compliance in tax administration. Our decision to allow for such a system to be implemented provides the opportunity for taxpayers to fulfil their tax responsibilities without force. The commitment to promoting this form of compliance allows the revenue agency to include a wider tax bracket without fear of the agency. In this regard, our role in society continues to be promoted through a number of areas, specifically tax education.

Nevertheless, in carrying out specific transactions taxpayers must prove to the Guyana Revenue Authority and other government agencies, that they remain compliant with their tax obligations. Hence, the following areas will require Compliance Certificates in order to benefit:

  • Sale or Gifting of Land or Property
  • Tender Transactions

What documents are needed in the Sale of Property/ Land?

Taxpayers transacting the sale or gifting of property, including land, must obtain a Compliance Certificate from the GRA as proof that their tax obligation has been met. As such, the following documents must be provided to the GRA:

SALE

  • Completed application form;
  • Copy of Transport / Title / Lease
  • Copy of Agreement of Sale and Purchase
  • Vendor’s and Purchaser’s TIN
  • Details of all expenses incurred on the transaction, including the cost and nature of all capital improvement done after purchase or after January 1, 1999
  • If the sale is from a deceased’s estate, a copy of Probate, letters of administration and deceased’s TIN
  • All Income and Property Tax Returns and payment of all taxes for the last five years.

 

What documents are needed when Gifting?

Taxpayers transacting the sale or gifting of property, including land, must obtain a Compliance Certificate from the GRA as proof that their tax obligation has been met. As such, the following documents must be provided to the GRA:

  • Completed application form
  • Copy of Transport / Title/ Lease
  • Copy of Affidavit of Donor and Donee or a copy of Deed of Gift / Affidavit of Vesting Title.
  • Donor’s and Donee’s TIN
  • All Income and Property tax returns and payment of all taxes for the last eight years
  • Details of expenses incurred on the transaction, including the cost and nature of all capital improvement done after purchase or after January 1, 1999
  • If the gift is from deceased estate-copy of probate / Letter of Administration /deceased’s TIN

What are the requirements for a Tender Compliance for Government Contracts?

FOR TENDER PURPOSES

  • Be in possession of a Taxpayer Identification Number (TIN);
  • Must have submitted his/her returns for the past three (3) years (including the return from the preceding year of income);
  • Obtain an application form (which must be completed) from the Compliance Section, GRA’s Headquarters (Ground Floor) or any branch office;
  • All taxes must have been paid or arrangements satisfactory to the Commissioner- General, must have been made to pay all taxes and duties payable, i.e. Customs Duties (Permit for Immediate Deliver- PID), Income Tax, PAYE (Employers’ Returns or Form 2), Excise Tax, Value Added Tax (VAT) and Property Tax;
  • Complete Compliance Evaluation Form;

     NOTE: Only persons who have met all requirements will be allowed to go through the Compliance Process.

Online application for compliance at Branch Offices

Taxpayers desirous of filing an application for a compliance to the respective branch offices may do so, by sending an application to the corresponding email addresses below:

Branch Office E-Mail Address
Anna Regina annaregina@gra.gov.gy
Bartica bartica@gra.gov.gy
Corriverton corriverton@gra.gov.gy
Lethem lethem@gra.gov.gy
Linden linden@gra.gov.gy
Mabaruma mabaruma@gra.gov.gy
New Amsterdam newamsterdam@gra.gov.gy