Small businesses that are unable to obtain a trade licence because of pending building plans, fire and sanitary certificates for the premises, can apply to the Guyana Revenue Authority for a Provisional Licence.

Section 71 of the Tax Act provides that the Commissioner may issue, to a person who has applied to the Commissioner for a licence, a provisional licence for a period of not more than two years, and for a fee of fifty percent of the respective annual licence fee, where it can be shown that the application for the licence is in process and all efforts are being made to satisfy requirements therefor.

The Provisional licence will be issued to premises such as Grocery Shops, Variety Stores, Snackettes etc, not exceeding 15,000 square feet.

The Provisional licence cannot be used to acquire any additional licence including Liquor. Upon expiration, no extension will be granted until all the requirements are fulfilled.

Requirements

• Application Form
• Business Registration from Deeds Registry
• Taxpayer Identification Number
• Owner(s) ID Card/Passport
• An interview sheet