The Guyana Revenue Authority (GRA) has upgraded its Tax Administration Software and ‘eServices’ platform, which now offers a facility to upload and manage your submissions online. This document serves to guide you on how to create the electronic file for upload to ‘eServices.’ All entities that collect Withholding Tax (WHT) are now required to submit to the GRA the Withholding Tax Return, electronically. For entities that have in the past electronically submitted their WHT transactions, please note that there are a few changes to the format of the data as per table below.