Guyana Revenue Authority
your partner in development

Premium Tax Summary Declaration

optinal (6)

Premium Tax Summary Declaration

Who needs to submit this return?

When and Where does this return need to be submitted?

The due date for this Return is the 15^th of each month. Nevertheless, you are encouraged to file as early as possible.

This return must be submitted to the Commissioner General, Guyana Revenue Authority at one of GRA’s offices or sites or P.O. Box 10406.

How to fill this Return

The Return and all required supporting documents must be submitted. All spaces in the form should be completed. Where a line item is not applicable, you should write None, a –, or 0 if the item is a numeric field. Failure to do so could result in any enquiry and delay in the processing of your return.

The Declaration section must be filled out and Return signed.

Explanation of terms

Header

	Term	Description
	Amendment	Tick this box if you are making changes to a Return that was already submitted to the GRA.

Withholder

Line No.	Term	Description
	Changed?	If the details for the specific line item have changed for this period, fill in the correct information in the line item and tick this box.

Recipient/Withholdee

Line No.	Term	Description
3	Name	Full name of the individual or organisation that XXXXXX

Client

Line No.	Term	Description
4	Taxpayer Identification Number	Details of the intermediary party.
5	Name	Details of the intermediary party.

Transaction Period

Line No.	Term	Description
6	Start Date	The start date of the period covered by this Return.
7	End Date	The end date of the period covered by this Return.