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Disposal of Alcohol

The Guyana Revenue Authority (GRA) will be disposing a quantity of alcoholic beverages on a ‘As Is, Where Is’ basis. Inspection of the goods will be facilitated daily commencing Monday, March 20, 2023, and concluding on Wednesday, March 22, 2023, during the hours of 09:00hrs to 15:00hrs at: 1. GRA’s Warehouse Facility, Industrial Site, Eccles, [...]

Smuggling of Narcotic Drugs and Illicit Items in Personal Effects Consignments

Georgetown, Sunday, March 5, 2023: The Guyana Revenue Authority (GRA) continues to observe alarming cases of increased efforts to smuggle refined narcotic drugs and other such illicit items through personal consignments (barrels, boxes, packages, suitcases and containers) at ports of entry into Guyana. On March 3, 2023 the Authority’s Law Enforcement and Investigation Division conducted [...]

Policy 63 – VAT and Time Supply

In a continued effort to provide guidance and quality service to stakeholders and the general public on various issues regarding the application of Value-Added Tax (VAT), the Guyana Revenue Authority has prepared this policy to offer clarification on matters regarding the Time of Supply upon the sale of goods and services. In accordance with Section [...]

Policy 66 – VAT on Spectacles

The Guyana Revenue Authority (GRA), in its continued effort to sensitize the public on matters of interest, has prepared the following policy to provide guidance on Value-Added Tax (VAT) on Spectacles. According to the Concise Oxford English Dictionary, spectacles are defined as “a pair of glasses”, while glasses mean “a pair of lenses set in [...]

Policy 36 – VAT on Financial Services (Revised Feb 13, 2023)

The Guyana Revenue Authority (GRA), in its continued effort to sensitize the general public on matters of interest, has prepared the following policy to provide guidance on Value-Added Tax (VAT) on Financial Services. Section 18 of the Value-Added Tax (VAT) Act, Chapter 81:05 states that: “Subject to subsection (2), a supply of goods or services [...]

Policy 10 – VAT Refunds (Revised Feb 15, 2023)

The following is the Guyana Revenue Authority’s Value-Added Tax (VAT) guiding principle in relation to application for refunds. Many taxpayers have been querying whether they are required to apply to the VAT Department each month for refunds in respect of their excess input tax credits. Section 35 (1) of the Value-Added Tax Act Chapter 81:05 [...]

Public Advisory: Electric Bikes, Electric Cycles and Golf Carts

Contrary to reports in the press, the Guyana Revenue Authority (GRA) has NOT commenced the registration of electric bikes, electric cycles, and electric golf carts presently seen traversing the roads in Guyana. Discussions are being pursued between GRA, the Guyana Police Force and other sister agencies regarding the requirements for importation, registration, licensing (rider and [...]

Invitation For Bid (IFB): Construction of Lethem Integrated Regional Tax Office Building for Guyana Revenue Authority, Lethem Region No. 9

1. Guyana Revenue Authority hereinafter referred to as “the Employer”, invites eligible bidders to submit their bids for execution of: Construction of Lethem Integrated Regional Tax Office Building for Guyana Revenue Authority, Lethem Region No. 9. 2. Interested bidders may peruse the bid document at the procuring entity, prior to the purchase of a complete [...]

Invitation For Bid (IFB): Construction of Lethem Integrated Regional Tax Office Living Quarters for Guyana Revenue Authority, Lethem, Region No. 9

1. Guyana Revenue Authority hereinafter referred to as “the Employer”, invites eligible bidders to submit their bids for execution of: Construction of Lethem Integrated Regional Tax Office Living Quarters for Guyana Revenue Authority, Lethem Region No. 9. 2. Interested bidders may peruse the bid document at the procuring entity, prior to the purchase of a [...]