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Policy 29 – Going Concern

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…

Policy 55 – VAT on Eggs

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…

Change to Partnership TIN

The Guyana Revenue Authority hereby notifies Taxpayers that partnership businesses that were registered and issued with a Taxpayer Identification Number (TIN) prior to the implementation of the Optimal Revenue Management System are required to use the numeral ‘2’ instead of…
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