Travel Tax Return

Travel Tax Return

Electronic TT Submission Guidelines

All carriers are now required to submit to the Guyana Revenue Authority (GRA) the Travel Tax Return electronically.  With the upgrade of its Tax Administration software and eServices platform, the GRA 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.

For carriers who have in the past electronically submitted their TT Return, please note that there are a few slight changes to the format of the data.

Process

For carriers desirous of submitting the electronic data, the submission process will be as follows:

  • The carrier will prepare the data in the prescribed format and upload same to GRA’s eServices using their online account or through a tax agent.  A carrier should only submit one file per month.
  • Once successfully submitted, you will receive an email that will inform you whether the submission passed the validity checks. If the file has errors, review and correct as much as possible before resubmitting. In cases where issues with the TIN cannot be resolved, leave the TIN field blank. When all the issues are resolved, you will receive an email indicating that the submission was successful.

File Requirements

The electronic file must be provided in a comma separated values (csv) format with a comma used as the separator. Each row must include all fields even if no data is provided.

A row represents the ticket details of passengers over the return period.

The name of the file should follow the pattern:

tt-[Carrier Name]-[YYYY].csv                                       e.g., tt-Liat-2020.csv

There should be no spaces in the file name.

The table below explains the new electronic format for the electronic file submission:

Row 2 to n

 

Column No. Name Description
1 Ser Sequential line or transaction number.
2 Ticket_Issue_Date Date Ticket Issued in the format of YYYY-MM-DD.
3 Ticket_No_Issued Ticket Number Issued.
4 Passport_No Passenger’s Passport Number.
5 First_Name Passenger’s First Name.  If a passenger only has one name, enter it here
6 Last_Name Passenger’s Last Name.  If a passenger only has one name, enter it here.
7 Other_Names Passenger’s middle names or other names.
8 Date_Of_Birth The passenger’s date of birth in the format of YYYY-MM-DD.
9 Exchange_Rate

The exchange rate at the time of ticket purchase.

 

Do not include any commas or other separators in the number.  Do not include cents.
10 Collected

The value of the Travel Tax.

 

Do not include any commas or other separators in the number.  Do not include cents.
11 Refunded

The value of the Travel Tax refunded to passenger.

 

Do not include any commas or other separators in the number.  Do not include cents.
12 Exempted

The value of the Travel Tax exempted.

 

Do not include any commas or other separators in the number.  Do not include cents
13 Non_Collection_Reason

In the case when the TT was not collected, what was the reason for the non-collection.

 

The allowable values are:

  • Resident Senior Citizens,
  • Presidential Family,
  • Government Representatives,
  • UN Representatives,
  • Ship/Aircraft Crew,
  • On-Duty Naval/Military/Air Force,
  • Children under 7,
  • Exemption Letter Holders,
  • Diplomatic Passport Holders,
  • Ship Traveller,

In-transit passengers

Last Row

 

Column No. Name Description
1 Ser Total number of passengers listed/submitted on this Return.
2 Ticket_Issue_Date The Start Date of the period covered by this Return, in the format of YYYY-MM-DD.
3 Ticket_No_Issued The End Date of the period covered by this Return, in the format of YYYY-MM-DD.
4 Passport_No The Taxpayer Registration Number (TIN) of the carrier.
5 First_Name The name of the carrier.
6 Last_Name The local registered address of the carrier.
7 Other_Names Leave Blank
8 Date_Of_Birth Leave Blank
9 Exchange_Rate Leave Blank
10 Collected

The value of the Travel Tax.

 

Do not include any commas or other separators in the number.  Do not include cents.
11 Refunded

The total value of the Travel Tax refunded.

 

Do not include any commas or other separators in the number.  Do not include cents.
12 Exempted

The total value of the Travel Tax exempted.

 

Do not include any commas or other separators in the number.  Do not include cents.
13 Non_Collection_Reason   Leave Blank