Important Message

Download your Fillable Returns and Forms here:
Corporation Tax Return 
Individual Income Tax Return
Motor Vehicle Transfer  
Premium Tax 
VAT Return 
Withholding Tax
Individual Property Tax Return 
Company Property Tax Return  
Tax Exemption Application  
Individual TIN Application  
Company TIN Application
Instructional Video - How to download fillable forms
Additional forms can be accessed here:
Tax Exemption, Processing & Verification
Customs & Trade Administration
Employers' Submission
Individual Income Tax Return - Bulk PDF Generator

Introduction to eServices

YA 2019 filing for Employers 

YA 2019 filing for Companies

YA 2019 filing for Individuals

YI 2019  Payroll  Guidelines

REMINDER:

Prior to submitting your fillable or printable forms, please ensure you check the GRA’s website for the most recent or updated version of said forms which are available for download and use.

Financial Institutions with accounts held by US Citizens must report to the Guyana Revenue Authority

The Guyana Revenue Authority (GRA) is mandated under the Foreign Accounts Tax Compliance Act (FATCA) to report accounts of United States (US) citizens to the US Internal Revenue Service (US-IRS) on an annual basis.

In fulfilling this obligation, Financial Institutions (FIs) with accounts held by US citizens are required to report such information to the GRA, the designated Competent Authority. Reporting must be done through the Guyana Revenue Authority's AEOI  Portal which can be accessed via the link https://ides.gra.gov.gy/.

For assistance on accessing the portal, contact our Information Technology Department on 227-6060 extension 5601.

Latest News




  • Drivers in outlying Regions NOT required to visit Georgetown for licence applications / renewals

    The Guyana Revenue Authority (GRA) has noted reports in the press about drivers on the Essequibo Coast experiencing “delays in licence renewals” and being forced to “travel to Georgetown to access GRA service”.
    The Authority has recognised that persons in the outlying regions sometimes are inconvenienced when there is a need to conduct business with the GRA or in order to be tax compliant. Accordingly, we have been investigating ways to address this and to lessen the burden on taxpayers to voluntarily comply with the tax laws of Guyana.
    Read More




  • RE: Bad and Doubtful debts - Guyana Association of Bankers Inc. & Institute of Chartered Accountants of Guyana

    Recently, the governing bodies of the Banking Sector and the Institute of Charter Accountants of Guyana (ICAG) expressed by way of press statements and releases, responses to national media articles and attributed to the Commissioner General, over the treatment of certain expenses and the application and relevance of the Income Tax Act in the determination of Chargeable Profits/Income for companies and business which they manage or audit.

    Read More

  • new cota


    6th COTA Essay Competition

    The Guyana Revenue Authority (GRA) invites students between the ages of 14-16 to participate in the 6th Caribbean Organisation of Tax Administrators (COTA) Essay Competition.

    Topic - "Digitilization: Moving today's tax administration beyond the twenty-first century."

    Terms & Conditions




  • RELIEF FOR PUBLIC OFFICERS IMPORTING MOTOR VEHICLES

    The GRA is advising Public Officers that effective January 1, 2019 the following reduction in the excise rates on motor vehicles (under four years/New) for eligible public officers, became applicable:

    Read More




  • EXCISE RELIEF FOR DIFFERENTLY-ABLED PERSONS

    Motor vehicles designed for use by differently-abled persons will be EXEMPT from Excise Tax with effect from January 1, 2019.

    Additionally, if a motor vehicle has been or will be converted for use by a differently-abled person, to the satisfaction of the Commissioner-General, it will also be EXEMPT from the payment of Excise Tax.

    Read More




  • RE-PRINTING COST OF TIN CERTIFICATES REDUCED

    Effective January 1, 2019, Individuals, Companies, Non-Governmental Organisations, or any individual or company, applying for a re-print of TIN Certifi¬cate will be required to pay the following:

    Re-print of Certificate: $ 2,000.

    Read More

Arriving Passengers - Information

If you are a returning Guyanese, welcome home. If you are a visitor to Guyana, we extend to you a warm welcome and if you are an immigrant to Guyana, welcome to your new home.

The information provided is designed to assist you with Customs formalities on your arrival in Guyana. In order to minimize the time spent in the Customs area at the ports of entry (Cheddie Jagan International Airport, Ogle International Airport etc.) it is advised that you carefully read, understand and comply with the requirements outlined herein.

The Laws of Guyana (Customs Act, Chapter 82:01 and Customs Regulations) require that all passengers arriving in Guyana by aircraft or ship:

  • Must proceedwith their baggage to the Customs area or any specified area so designated by a Customs Officer for examination/inspection and should not leave the specified Customs area without the approval of a Customs Officer. Any baggage belonging to a passenger (the person who arrived in Guyana) must only be handled by that passenger or by any person so authorized by the Commissioner-General or the authority controlling the place where the aircraft lands or vessel docks.

In accordance with Regulation 84 of the Customs Regulations, a Customs Officer may refuse to examine any passengers' baggage, if all the baggage belonging to him or her is not present, or if the passenger who owns the baggage is not present. In cases, where the baggage presented to the Officer belongs to more than one person, all passengers must be present.

  • Complete and give to the Customs Officer, a Customs Declaration - Form C14 (an official declaration of the contents of his/her baggage and his person) regarding items they acquired abroad (whether or not those items were worn or used, or obtained by purchase, a gift or otherwise). If you are travelling with your family, the declaration must be completed by the head of the family.

The declaration form is issued by the Cabin Attendants onboard the aircraft or vessel prior to the aircraft/vessel landing in Guyana. It is recommended that you complete the form before the aircraft or vessel arrives at the port of entry.

  • Answer all questions that the Customs Officer may ask upon the examination of his/her baggage since; any false declaration made to the Customs Officer is an offence which is punishable by law.

Note: Passengers are prohibited from removing any baggage out of the charge of the Customs Officer before the Customs Officer has initialed or otherwise marked each package. In the case of articles liable to duty, the baggage cannot be removed until; the passenger has signed a copy of the receipt for duty required by the Customs Officer. 

Passenger Clearance

In order to ensure that all passengers clear the Customs area in a timely manner, the Guyana Revenue Authority (GRA) utilizes a two lane (a Green Lane and other Lane) clearance system.

GREEN LANE

If you enter the Green Lane, you are deemed to be making a legal declaration that you have nothing to declare and are not carrying any prohibited or restricted items or goods subject to Customs control other than your duty-free allowances. Passengers who have in there baggage, dutiable items or items in excess of their duty free allowances may not exit the Customs area using this lane.

If your baggage does not contain any articles which are liable to duty or items for personal use (not in quantities intended for sale or exchange) you must proceed to the GREEN LANE of the Customs area.

  • You must then present to the Customs Officer a Form C14 and your passport and answer all questions the Customs Officer may ask. Dutiable items should not be concealed and false documents such as receipts should not be presented to the Customs Officer. It is an offence to make a false declaration to the Customs Officer.
  • The Customs Officer will then examine the stubs or tags on your baggage to verify that it belongs to you.
  • If the Customs Officer is satisfied that the declaration is true, you will be allowed to exit the Customs area without paying any duty. The Customs Officer will retain the Form C14. The Customs Officer may conduct random examinations on the baggage of passengers who use the GREEN LANE.

OTHER LANES

If your baggage contains articles liable to duty or items intended for sale or exchange you must proceed to any lane in the Customs area other than the GREEN LANE.

  • You must then submit to the Customs Officer a Form C14 (an official declaration of the contents your baggage).
  • The Customs Officer will then examine the stubs/tags on your baggage to verify that it belongs to you.
  • You (the passenger) must then open your baggage to allow the Custom Officer to conduct an examination on same.
  • The Customs Officer will record the examination of your baggage on the Form C14 and calculate the duties and taxes payable on articles contained therein which are liable to duty. The Officer will also sign and date the form and record the time the examination was completed on same, before it is returned to you.
  • The Customs Officer will then ask you to place the articles liable to duty in the area designated for payment of duties and taxes (this does not apply for goods which are commercial in nature).
  • You must then proceed to the GRA's Cashier (located in the Customs area) to pay the applicable duties and taxes.

REMINDER - There are heavy penalties for smuggling and/or false declarations. Passengers entering the GREEN LANE are still subject to Customs Control. There is no automatic clearance! Customs and Trade Administration of the Guyana Revenue Authority reserves the right to stop and examine any passenger before permitting clearance.

Payment of Duties and Taxes on Passengers’ Baggage

Exiting Customs Area

  • After you uplift your baggage from the designated area (after examination and payment of duties and taxes) proceed to the Patrol Officer at the exit door.
  • The Patrol Officer will check the copy of your receipt issued against the information recorded on the Form C 14 by the Cashier.
  • The Patrol Officer will also verify the number of baggage in your possession against the number recorded on the Form C 14.
  • Once all the information is correct you will be allowed to exit the examination area and removed your baggage out the charge of Customs.

 

Unaccompanied Baggage

In cases where baggage arrives unaccompanied, the person who owns the baggage or an authorised agent must complete a Form C14C (Unaccompanied Baggage Declaration) and pay the applicable duties and taxes (if any) before the baggage is released.

Allowances and exemptions for passengers

The following articles if duly declared by an adult passenger to be for his/her own personal use shall be admitted into Guyana without the payment of Customs Duty:

  • Manufactured tobacco, including cigars and cigarettes, not exceeding two hundred and twenty seven grams in the aggregate.
    • Potable spirits in quantity no exceeding seven hundred and fifty eight milliliters.
    • Wine in any quantity not exceeding seven hundred and fifty-eight milliliters.
    • Other dutiable articles if the total duty thereon does not exceed one hundred United States dollars ($100 USD):

Note: If any passenger imports in his/her baggage any of the aforementioned articles in any quantity exceeding those specified, duty shall be paid on the whole quantity of such article.

Exchange Rates

Effective March 1, 2019 :-
CountryGuyana Dollar
European Union237.42
Eastern Caribbean77.22
Suriname27.96
Trinidad & Tobago30.91
United Kingdom277.33
United States of America208.50

Click here for more Rates

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 Tax fraud Law Enforcement and
         Investigation Division

Tel# 227-6060 Ext 3200-3208