Professional Fees

A Practice Certificate is issued by the Guyana Revenue Authority (GRA) to Professionals who offer services to the public independently/privately. A “Professional” is defined as a person who is a member of a professional body and holds the qualification of that body such as a Lawyer, Medical Practitioners, Dentists, Physiotherapists, Veterinary Surgeons, Engineers, Accountants, Auditors, Surveyors, Architects, Pharmacists, and Optometrists.

Professionals have between January 1st to the last day in February to complete the application process for a Practice Certificate.

First Time Applicants 

• Download and complete the Professional Fee application (pdf document at top right of this page)
• Attach academic qualification and accompanying recommendation from Body governing your profession (ACCA, Guyana Medical Association, Guyana Bar Association etc)
• Pay Professional Fee (listed in the table below)
• Submit all tax returns due and outstanding and pay all taxes due and outstanding

Continuing Professionals

• Download and complete the Professional Fee application (pdf document at top of this page – G0006 Professional Fee Application Form)
• Pay Professional Fee (listed in the table below)
• Submit all tax returns due and outstanding and pay all taxes due and outstanding

Note:

There are two (2) categories of professionals who are not required to apply for a Practice Certificate:

• Professionals who are employed by the Government and are in no way engaged in private practice for reward.
• Professionals who are employed by a company or organisation. (publicly or privately) i.e. a medical doctor employed by a Mining Company, an Accountant employed by an Engineering Firm, an Attorney-at-Law employed by an Insurance Firm.

In 2003 fees for various categories of professionals increased from ten thousand dollars ($10,000) to the following increase as per each category listed in the tables below.