Zero-Rated & Exempt Supplies The list of zero -rated and exempt supplies contained in this booklet is in keeping with up-to-date amendments to the Value - Added Tax Act, Chapter 81:05 as at 2024.
Special Investigation Unit (SIU) The Special Investigation Unit is responsible for ensuring ensure the actions and practices of staff in the course of executing their duties and responsibilities are conducted in conformity with established laws, policies, procedures and rules of…
VAT & Capital Equipment The following guide provides details on the applicable rates and taxes on Capital Equipment used in construction, and exemptions that apply. This guide is not a substitute for the Law.
Income Tax Threshold & Rates Effective January 1, 2024, the Income Tax (Amendment) Act No. 2 of 2024 brought changes to the personal allowance and deductions for employed and self-employed individuals. This guide provides an update to the applicable deductions…
Driving in Guyana The following guide provides a list of requirements and fees for Drivers making an application to the Licence Revenue Office of the Guyana Revenue Authority. This guide is not a substitute for the law or Standing Operating…
GRA's Ethics Policy This policy guides its employees concerning the standards of conduct expected in all areas of the authority’s work. It provides the benchmark of acceptable professional behaviour and points out how improper conduct and activities damage the organisation’s…
Obtaining a TIN (Trade | Business) The following guide provides details for trade businesses applying for a Taxpayer Identification Number (TIN). This guide is not a substitute for the Law. In case of any inadvertent conflict the Law will prevail.…
Withholding Tax Exemption - Elderly & Incapacitated Individuals. The following guide provides details relating to Exemption from Withholding Tax for Elderly & Incapacitated Individuals.
Alternative Payment Options The following guide provides guidance to taxpayers regarding the payment of taxes electronically.
International Drivers' Permit The following guide provides details for Guyanese Nationals migrating to, or visiting any Country that is a signatory to the 1968 Vienna Convention on Road Traffic.
