The following policy forms the guiding principle with respect to education services and educational material and it provides the comprehensive list of the educational materials that are zero rated. Schedule 1, Paragraph (16) (a) of the Value-Added Tax (VAT) Act…
The Guyana Revenue Authority continues to outline the application of Value-Added Tax (VAT) to specific goods and services. This policy therefore outlines the guidelines with respect to the application on the supply of various types of meats. Schedule I, Paragraph…
The Guyana Revenue Authority continues to provide assistance to the general public on different issues regarding the application of Value- Added Tax (VAT) on specific items in Schedule I of the VAT Act, Chapter 81:05, which lists goods and services…
This policy forms the guiding principle as it relates to Value-Added Tax Exempt items which may be used within the sports sector. Schedule II, Paragraph 5 of the Value-Added Tax Chapter 81:05, states that, “The following supplies of sports gear…
The following forms the guiding principle regarding the application of Value-Added Tax (VAT) on garments produced by local manufacturers. Schedule I of the Value-Added Tax Act Chapter 81:05, provides the list of items zero-rated for VAT purposes. Paragraph 14 (r)…
The following forms the guiding principle regarding the application of Value-Added Tax (VAT) on funeral services and human remains. Schedule II, Paragraph 3 (a) and (b) of the Value-Added Tax Act, Chapter 81:05 exempts domestic services such as funeral services…
The Guyana Revenue Authority continues to provide assistance to the general public on various issues regarding the application of Value Added Tax (VAT). As a result, this policy addresses issues concerning VAT on rice and rice products. Schedule I Paragraph…
There are a number of supplies which are zero rated by virtue of Schedule 1 of the Value Added Tax (VAT) Act Chapter 81:05. The Guyana Revenue Authority (GRA) continues to simplify issues pertaining to VAT in order to educate…
The Guyana Revenue Authority continues to provide guidance on the application of Value-Added Tax (VAT) to goods and services. As such, this policy seeks to address issues concerning the supply of eggs. Schedule 1, Paragraph 11 (a) and Paragraph 13…
This policy seeks to inform the general public of the application of VAT on Cargo Handling Services such as inspection of packages, tallying, offloading and clearing goods in connection with international shipping agreements. Section 15 of the VAT Act Chapter…
