The following forms the guiding principle with respect to the registration of promoters of public entertainment: In accordance with Section 11 (8) of the Value-Added Tax Act, Chapter 81:05, “…., a promoter of public entertainment, and licensees and proprietors of…
The following forms the guiding principle with respect to Charitable Organisations. These organisations are exempt for the purposes of VAT in keeping with Section 18 of the Value Added Tax Act, Chapter 81:05, which provides for all services listed in…
The Guyana Revenue Authority has dealt with VAT Registration in prior publications; however, there is a need to highlight the law governing the Cancellation of VAT Registration. This policy therefore seeks to provide information regarding the persons eligible, rules and…
Annual Report - 2016 As provided under Section 28 of the Revenue Authority Act, No.13 of 1996 and with the authorization of the Board, the Report of the Governing Board, on the activities, financial affairs, operations and performance of the…
Annual Report - 2015 As provided under Section 28 of the Revenue Authority Act, No.13 of 1996 and with the authorization of the Board, the Report of the Governing Board, on the activities, financial affairs, operations and performance of the…
The Guyana Revenue Authority (GRA) will be disposing a quantity of alcoholic beverages on a ‘As Is, Where Is’ basis. Inspection of the goods will be facilitated daily commencing Monday, March 20, 2023, and concluding on Wednesday, March 22, 2023,…
Georgetown, Sunday, March 5, 2023: The Guyana Revenue Authority (GRA) continues to observe alarming cases of increased efforts to smuggle refined narcotic drugs and other such illicit items through personal consignments (barrels, boxes, packages, suitcases and containers) at ports of…
In a continued effort to provide guidance and quality service to stakeholders and the general public on various issues regarding the application of Value-Added Tax (VAT), the Guyana Revenue Authority has prepared this policy to offer clarification on matters regarding…
The Guyana Revenue Authority (GRA), in its continued effort to sensitize the public on matters of interest, has prepared the following policy to provide guidance on Value-Added Tax (VAT) on Spectacles. According to the Concise Oxford English Dictionary, spectacles are…
The Guyana Revenue Authority (GRA), in its continued effort to sensitize the general public on matters of interest, has prepared the following policy to provide guidance on Value-Added Tax (VAT) on Financial Services. Section 18 of the Value-Added Tax (VAT)…
