Anti-Money Laundering & Countering the Financing of Terrorism Act
The Guyana Revenue Authority finds it necessary to provide guidance to the general public on the taxes it administers in order to promote voluntary compliance. This policy is intended to guide employers and employees regarding their obligation to withhold and…
The Guyana Revenue Authority (GRA) recognises the need to provide the general public with essential information regarding the taxes it administers to promote voluntary compliance and aid in a smooth transaction process. This policy is intended to offer guidance and…
The Guyana Revenue Authority recognises the need to provide information and guidance to the general public with regards to the various taxes it administers. As such, this policy seeks to provide guidance on the issuing of a provisional licence for…
The Guyana Revenue Authority continues to sensitise taxpayers, the general public and other stakeholders on matters pertaining to the various legislations it administers in order to promote voluntary compliance. This policy provides the legislations and procedure to access tax exemptions…
The Guyana Revenue Authority (GRA) is continuing its efforts to sensitize the general public on various issues, to ensure compliance. The purpose of this policy is to offer guidance on the Taxpayer Identification Number (TIN). What is Tax Identification? A…
The Guyana Revenue Authority continues to sensitize taxpayers, the general public and other stakeholders on matters pertaining to the various legislation it administers in order to promote voluntary compliance. In this regard, the following information seeks to give clarity on…
Pursuant to Section 2 of the VAT Act, the VAT fraction means the fraction calculated using the formula R/ (1+R); where R is the rate of tax applicable to the taxable sale (14%). The VAT fraction is [14 %/ (1+14%)]…
The Guyana Revenue Authority continues to provide assistance to the general public on various issues regarding the application of the Value- Added Tax (VAT). This policy addresses VAT Returns. In accordance with section 31 of the Value Added Tax Act…
The Guyana Revenue Authority (GRA) continues to provide assistance to the general public on various issues regarding the application of VAT. This policy therefore seeks to advise the public on issues regarding VAT Registration. A business must be registered with…
