In accordance with Section 10(4) of the Intoxicating Liquor Licencing Act, Chapter 82:21, the General Public is hereby notified that the First Quarterly General Licencing Meeting for the year 2023, of the District Licencing Board for the County of Berbice, will be held on the following date: Tuesday, March 14, 2023 The meeting is scheduled [...]
Georgetown, December 6, 2022: The United Nations Department of Economic and Social Affairs/ (UNDESA/FSDO) and the Caribbean Organisation of Tax Administrators (COTA), through the Caribbean Community (CARICOM) Secretariat, have organised a workshop on the Practical Application of the Mutual Agreement Procedure (MAP). The Workshop is hosted by the Guyana Revenue Authority, a COTA Member, and [...]
Georgetown, Tuesday, December 6, 2022: The Guyana Revenue Authority (GRA) has noted several instances whereby motor vessels are being imported, registered and operating in Guyana without the payment of the applicable taxes. The GRA hereby advises all such importers to have themselves fully regularized, by submitting the relevant documents pertaining to the importation and registration [...]
The GRA wishes to provide guidance to our stakeholders (business and consumers) on how to use the Value-Added Tax (VAT) “Tax Fraction”. With effect from 2016 the rate of VAT was reduced to fourteen percent (14%) from sixteen percent (16%). This is in keeping with Regulations 2 pursuant to Section 9(1) of the Value-Added Tax [...]
The Guyana Revenue Authority in an effort to sensitize the public on legislative changes, has prepared the Value-Added Tax (VAT) on Capital Equipment and Machinery policy. Section 2 of the VAT Act Chapter 81:05 defines capital goods as “an asset, or a component of an asset, which is of a character subject to an allowance [...]
The Guyana Revenue Authority continues to provide assistance to the general public on various issues regarding the application of Value-Added Tax (VAT). This policy addresses VAT and the Fishing Sector. ZERO-RATEDSchedule I, Paragraph 2 (c) of the VAT Act Chapter 81:05 states that, “a supply of goods where the Commissioner is satisfied that the goods [...]
The Guyana Revenue Authority (GRA) received the Public Sector Award at an Annual Awards Presentation Ceremony hosted by the Guyana Manufacturing & Services Association Ltd (GMSA) on November 27, 2022. The honor was presented in recognition of GRA introducing the Trusted Trader program and completing the Automated System for Customs Data (ASYCUDA) and the Optimal [...]
This policy seeks to clarify the role of a representative of a VAT registrant in keeping with the Value-Added Tax Act, Chapter 81:05. Definition of “Representative” Section 53 (1) of the Value-Added Tax Act, Chapter 81:05 defines “representative” in relation to a taxable person, means- (a) in the case of a corporation, the treasurer or [...]
The following policy forms the guiding principle with respect to education services and educational material and it provides the comprehensive list of the educational materials that are zero rated. Schedule 1, Paragraph (16) (a) of the Value-Added Tax (VAT) Act 81:05, zero-rates “a supply of educational services provided by private educational institutions”. Prior to January [...]
The Guyana Revenue Authority continues to outline the application of Value-Added Tax (VAT) to specific goods and services. This policy therefore outlines the guidelines with respect to the application on the supply of various types of meats. Schedule I, Paragraph 13(y) of the VAT Act, Chapter 81:05, zero-rates a supply of, “fresh, chilled or frozen [...]
In accordance with Section 10(4) of the Intoxicating Liquor Licencing Act, Chapter 82:21, the General Public is hereby notified that the First Quarterly General Licencing Meeting for the year 2023, of the District Licencing Board for the County of Berbice, will be held on the following date: Tuesday, March 14, 2023 The meeting is scheduled [...] 
Georgetown, December 6, 2022: The United Nations Department of Economic and Social Affairs/ (UNDESA/FSDO) and the Caribbean Organisation of Tax Administrators (COTA), through the Caribbean Community (CARICOM) Secretariat, have organised a workshop on the Practical Application of the Mutual Agreement Procedure (MAP). The Workshop is hosted by the Guyana Revenue Authority, a COTA Member, and [...] 
The GRA wishes to provide guidance to our stakeholders (business and consumers) on how to use the Value-Added Tax (VAT) “Tax Fraction”. With effect from 2016 the rate of VAT was reduced to fourteen percent (14%) from sixteen percent (16%). This is in keeping with Regulations 2 pursuant to Section 9(1) of the Value-Added Tax [...]