Travel Voucher Tax is charged and levied on every travel ticket and is calculated on the fare of the journey from Guyana, pursuant to Section 3 of the Travel Voucher Tax Act, Chapter 80:09. The tax is collected by the carrier or charter service that issues the ticket. It is the responsibility of the carrier to remit the tax collected to the Guyana Revenue Authority in accordance with the provisions of the Travel Voucher Tax Act.
Persons Eligible for Remission of Travel Voucher Tax
All persons who are exempt from the payment of Travel Tax under Section 57 of the Tax Act, except children under seven years old, are eligible for exemption from payment of Travel Voucher Tax on the cost of his/her travel ticket. However, in order to obtain the exemption, persons who qualify are required to submit the following documents to the Tax Exemption Processing and Verification Division, Guyana Revenue Authority.
- Written application
- Letter from Embassy or Consulate (Diplomats)
- Letter from Defence Force, Police Force or Fire Service, if for military reasons
- Letter from relevant Ministry or Organisation, if traveling as part of a delegation (sports, education, etc)
- Letter from relevant Ministry/Organisation e.g. Ministry of Health, for persons traveling for health reasons, etc.