The Guyana Revenue Authority continues to provide assistance to the general public on different issues regarding the application of Value- Added Tax (VAT) on specific items in Schedule I of the VAT Act, Chapter 81:05, which lists goods and services that are zero rated for VAT purposes. Schedule I, Paragraph 13 of the VAT Act [...]
This policy forms the guiding principle as it relates to Value-Added Tax Exempt items which may be used within the sports sector. Schedule II, Paragraph 5 of the Value-Added Tax Chapter 81:05, states that, “The following supplies of sports gear and sports equipment are exempt for the purposes of section 18- (a) a passenger vehicle [...]
The following forms the guiding principle regarding the application of Value-Added Tax (VAT) on garments produced by local manufacturers. Schedule I of the Value-Added Tax Act Chapter 81:05, provides the list of items zero-rated for VAT purposes. Paragraph 14 (r) and (t) of Schedule I zero-rates a supply of, “locally produced towels, rags, handkerchiefs and [...]
The following forms the guiding principle regarding the application of Value-Added Tax (VAT) on funeral services and human remains. Schedule II, Paragraph 3 (a) and (b) of the Value-Added Tax Act, Chapter 81:05 exempts domestic services such as funeral services and human remains which includes graves, tombs, coffins and caskets. Moreover, a supply of services [...]
The Guyana Revenue Authority continues to provide assistance to the general public on various issues regarding the application of Value Added Tax (VAT). As a result, this policy addresses issues concerning VAT on rice and rice products. Schedule I Paragraph 11 (g) of the VAT Act Chapter 81:05, zero rates a supply of paddy. Additionally, [...]
There are a number of supplies which are zero rated by virtue of Schedule 1 of the Value Added Tax (VAT) Act Chapter 81:05. The Guyana Revenue Authority (GRA) continues to simplify issues pertaining to VAT in order to educate and assist taxpayers. This policy therefore sets the standard procedure regarding what is considered Going [...]
The Guyana Revenue Authority continues to provide guidance on the application of Value-Added Tax (VAT) to goods and services. As such, this policy seeks to address issues concerning the supply of eggs. Schedule 1, Paragraph 11 (a) and Paragraph 13 (z) of the VAT Act Chapter 81:05, zero-rates a supply of hatching eggs and uncooked [...]
This policy seeks to inform the general public of the application of VAT on Cargo Handling Services such as inspection of packages, tallying, offloading and clearing goods in connection with international shipping agreements. Section 15 of the VAT Act Chapter 81:05 outlines the rules governing whether or not a supply is subject to tax within [...]
Guyana Revenue Authority hereinafter referred to as “the Procuring Entity”, invites eligible bidders to submit their Bids for the outlined category – “Supply and Delivery of All-In-One (AOL) Computer Systems” Interested bidders may peruse the Bid document at the procuring entity, prior to the purchase of a complete set of the Bid documents upon the [...]
Guyana Revenue Authority hereinafter referred to as “the Employer”, invites eligible bidders to submit their bids for execution of “CONSTRUCTION OF NEW REGIONAL OFFICE – MABARUMA, REGION 1”. Interested bidders may peruse the Bid document at the procuring entity, prior to the purchase of a complete set of the Bid documents upon the payment of [...]
The Guyana Revenue Authority continues to provide assistance to the general public on different issues regarding the application of Value- Added Tax (VAT) on specific items in Schedule I of the VAT Act, Chapter 81:05, which lists goods and services that are zero rated for VAT purposes. Schedule I, Paragraph 13 of the VAT Act [...] 
Guyana Revenue Authority hereinafter referred to as “the Procuring Entity”, invites eligible bidders to submit their Bids for the outlined category – “Supply and Delivery of All-In-One (AOL) Computer Systems” Interested bidders may peruse the Bid document at the procuring entity, prior to the purchase of a complete set of the Bid documents upon the [...]