Notice to Professionals (Practitioners' Fees)

The Guyana Revenue Authority hereby notify that Section 39 of the Tax Act, Chapter 80:01 and the First Schedule thereof, provides that professional persons practicing privately for a reward in any year are required by law to be the holder of a Practice Certificate, which must be applied for from the Guyana Revenue Authority on or before February 28 of each year and will be valid for one (1) calendar year.

  1. Legal Practitioners
  2. Medical Practitioners
  3. Dentists
  4. Physiotherapists
  5. Veterinary Surgeon
  6. Engineers
  7. Accountants
  8. Auditors
  9. Surveyors
  10. Architects
  11. Pharmacists
  12. Optometrists

Professionals who qualify for Practice Certificates are required to pay the fee of $10,000 under the Act, and subject to a current court order.

Professionals, who are employed by the state, and are in no way engaged in private practice or are not practicing their profession for reward, are exempt from applying for a Practice Certificate.

Persons who practice their profession in the course of them being wholly employed in the service of another, where their responsibility or the business does not involve the practice of their profession, are not required to apply for a Tax Practice Certificate.

For example, a medical doctor wholly employed by a Mining Company, an Accountant wholly employed by an Engineering Firm or an Attorney-at-Law wholly employed by an Insurance Firm as an Insurance Agent. Conversely, a Pharmacist will be required to obtain a Practice certificate since they are practicing their profession in a Pharmacy as a Pharmacist or an owner of a pharmacy who is a Pharmacist.

Professional Certificates can be revoked by the Commissioner-General for reasons such as questionable professional behaviour, which results in irreparable damage to his/her clients.

It is an offence to practice your profession without first obtaining a practice certificate.

Professionals must display their Practice Certificate in a prominent place in their business.

The requirements for obtaining a Practice Certificate and relevant information and can be obtained from any of the Guyana Revenue Authority’s Tax offices or on the GRA’s website (

If you require additional information or assistance on taxes administered by GRA, kindly contact the Communications and Tax Advisory Services Division, situated at 200 – 201 Camp Street or by the telephone numbers 227- 6060 or 227-8222; Ext. 1201 & 1204.