Guide to Obtaining a TIN (Individuals) The following guide provides details for individual taxpayers 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.…
OPTIMAL This brochure deals with the registration/ sign-up process for OPTIMAL Revenue Management System. OPTIMAL (RMS) allows taxpayers to file their Tax Returns and check their outstanding or refunds due for taxes. This guide is not a substitute for the…
Tax Practice Certificate Guide The Practice Certificate Guide provides information on the categories of taxpayers who are exempt from obtaining a Certificate, the cost and requirements associated with this Practice Certificate as well as the validity period. This guide is…
Application Guide for MIR The Mortgage Interest Relief (MIR) provides details on how an applicant may qualify for this relief and what steps should be taken to complete your application process and benefit . This guide is not a substitute…
ASYCUDA Electronic Payment User Guide The United Nations Conference on Trade and Development (UNCTAD) as part of its ASYCUDA Programme has developed applications, which allows the Electronic Data Interchange (EDI) between Customs Administrations and the trading community or other trade…
VAT & Forest Products This brochure deals with the policy outlined by the Guyana Revenue Authority (GRA) as it relates to Value Added Tax and Forest Products. This guide is not a substitute for the Law. In case of any…
Política sobre bens importados para a Guiana através de Brasil / Lethem Esta brochura trata da política existente em relação às mercadorias importadas para a Guiana do Brasil, através de Lethem. Este guia não substitui a lei. Em caso de…
Policy on Goods Imported from Brazil This brochure deals with the policy outlined by the Government of Guyana and the Guyana Revenue Authority in relation to goods imported into Guyana from Brazil, through Lethem, which are for consumption and use…
Excise Tax Rates The following rates took effect from January 1, 2020, as well as additional rates that took effect from June 2019. This guide is not a substitute for the Law. In case of any inadvertent conflict the Law…
Exemption on Electric Cars Guide The following guide provides the applicable exemption rates on electric cars imported into Guyana. This guide is not a substitute for the law. In case of inadvertent conflict the Law will prevail.