Capital Gains Tax Return

Who needs to submit this return?

When and Where does this return need to be submitted?

The due date for this Return is the 30^th 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.

Explanation of terms

	Term	Description
1	Year of Assessment	Any capital gains received in one calendar year (Year of Income) must be reported in the following calendar year (Year of Assessment).
2	Amendment	Tick this box if you are making changes to a Return that was already submitted to the GRA.

Property

An approved copy of plan

Contractor’s estimate

Bills and receipts to support

Photographic evidence

Surrender of right in a Property

Redemption of Share and Debentures

Share certificate

Amalgamation or merger of businesses/companies

Agreement

Net Book Value of assets that are being transferred

Guyana Revenue Authority
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