The Guyana Revenue Authority wishes to notify all tax practice professionals that the term “Preparer of Returns” has been included and clearly defined for the purposes of the issue of Practice Certificates. In light of same, Section 37 (15) of…
Tourist operators who use MOTOR BUSES with twelve (12) OR MORE SEATS shall be EXEMPT from the payment of Excise Tax. These vehicles must however NOT exceed four years (4) old. These vehicles must be used EXCLUSIVELY for the transportation of tourists anywhere in Guyana, and the owner/operator must…
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: NO. CATEGORY OLD EXCISE RATE NEW EXCISE RATE 1. Vehicles with less than 1500…
The Table below contains the extensive list of commodities ineligible for conditional duty exemptions as outlined in Part 1 of the Customs Tariff. Manufacturers/Importers are therefore advised that items appearing on this list will NOT be exempt from the payment…
The below table contains the list of Harmonised Systems (HS) 2017 Codes used in ASYCUDA World to process tax exemptions for fertilisers and pesticides. Some of these products are exempt from both customs duty and value-added tax while others are…
Goods being monitored by the Government Analysis – Food and Drug Department (GA-FDD) will be prioritised for faster processing and clearance so that consignments of food and drugs are not delayed or detained. The Guyana Revenue Authority in partnership with…
Machinery and equipment imported for the purposes of generating and utilising renewable energy are eligible for Customs duty and Value-Added Tax Exemptions under existing laws. These are granted under Item 49 (a) of the First Schedule, Part III B (ii)…
The Guyana Revenue Authority will cease the granting of tax exemptions and registration of Toyota Noahs, Voxys and other similar types of motor vehicles in the ‘G’ series. However, owners of vehicles already registered in “G” are advised to abide…
The Guyana Revenue Authority (GRA) wishes to remind all Carriers and Carrier Agents, that the piloting of the Motor Vehicle Module in the automated system of ASYCUDA World (AW) will commence shortly. As such, you are hereby reminded that all…
Small businesses that are unable to obtain a trade licence because of pending building plans, fire and sanitary certificates for the premises, can apply to the Guyana Revenue Authority for a Provisional Licence. Section 71 of the Tax Act provides…
