Income Tax Act - Revised - April 1, 2026 Income Tax Act - Revised - January 29, 2025 The Income Tax (Depreciation Rates) (Amendment) 2025 Bill No. 2 of 2025 Regulations 2025 Income Tax Act (2020)
The Guyana Revenue Authority continues to sensitise taxpayers, the general public and other stakeholders on matters pertaining to the various legislations it administers. In this regard, the following information seeks to give clarity on the statutes, rules and procedures which…
GRA's Ethics Policy This policy guides its employees concerning the standards of conduct expected in all areas of the authority’s work. It provides the benchmark of acceptable professional behaviour and points out how improper conduct and activities damage the organisation’s…
Withholding Tax Exemption - Elderly & Incapacitated Individuals. The following guide provides details relating to Exemption from Withholding Tax for Elderly & Incapacitated Individuals.
Customs Tax Act (2022) Customs Tax Act (2020) Customs Tax Act (2019)
Georgetown, GRA, December 12, 2023: The Customs and Law Enforcement Officers of the Guyana Revenue Authority (GRA), seized twenty-four (24) packs of Leaves, Seeds and Stems, (suspected to be Cannabis Sativa) found concealed between several bed sheets imported in a…
Guyana Revenue Authority hereinafter referred to as “the Employer”, invites eligible bidders to submit their bids for execution of: “REHABILITATION OF INTEGRATED REGIONAL TAX OFFICE AT PARIKA (ROOF & CEILING)” Interested bidders may peruse the bid document at the procuring…
The Guyana Revenue Authority is advising persons who have previously submitted applications for the upcoming Customshouse Brokers Programme, and those who intend to do so, to note the following: The date of commencement of the Course is May 15, 2023…
Georgetown, October 5, 2022: Resulting from recently completed investigations carried out by the Law Enforcement and Investigations Division of the Revenue Authority (GRA), ten (10) charges have been instituted in the Georgetown Magistrate’s Court on October 5, 2022 against Ramps…
A Judge in the High Court of the Supreme Court of Judicature, on September 30, 2022, refused an Application made by SOL Guyana Inc. for an Order seeking an extension of time to file a Corporate Tax Appeal against the…

