Guyana Revenue Authority

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Commissioner General Mission Statement Our mission is to promote compliance with Guyana’s Tax, Trade and Border Laws and Regulations through education, quality service and responsible enforcement, thereby contributing to the economic and social well being of the people of Guyana.

Public Communications Specialist
Tel: (592) 227-3680 ext 222

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VAT POLICIES

	VAT Policy1- Milk			VAT Policy 36-Taxable services by Commercial Banks
	VAT Policy 2- Public Entertainment			VAT Policy 37 -Cancellation of Registration
	VAT Policy 3- Education			VAT Policy 38 -Cheese
	VAT Policy 4 - Forest Products			VAT Policy 39 -Napkins
	VAT Policy 5 - Budget Agencies			VAT Policy 40 -Persons in Representative Capicity
	VAT Policy 6 - Capital Equipment			VAT Policy 41-Cargo handling
	VAT Policy 7 - Import of Services			VAT Policy 42-Raw Brown Sugar
	VAT Policy 8 - Contracts			VAT Policy 43 - Rice & Rice Products
	VAT Policy 9 - Packaging Material			VAT Policy 44 - Peas & Beans
	VAT Policy 10 - Refunds			VAT Policy 45 - Oats
	VAT Policy 11- Charity			VAT Policy 46 -Commissions
	VAT Policy 12-Shipping			VAT Policy 47 -Sewing machines
	VAT Policy 13-Tax Inclusive Prices			VAT Policy 48 - Change in busines info
	VAT Policy 14 - School Uniforms			VAT Policy 49-Refund of input tax prior to registration
	VAT Policy 15 - Local Tranportation to Interior Locations			VAT Policy 50 -shipping
	VAT Policy 16- Funeral Services			VAT Policy 51 -Medical Health Supplements
	VAT Policy 17- Fishing Sector			VAT Policy 52 - Sugarcane
	VAT Policy 18- Agricultural Sector			VAT Policy 53 - Veterinary drugs
	VAT Policy 19- VAT and Invoices			VAT Policy 54 -Motor Vehicles revised
	VAT Policy 20- Sports			VAT Policy 55 -Eggs
	VAT Policy 21- Returns			VAT Policy 56 -VAT and Chicken
	VAT Policy 22 - Books and Records			VAT Policy 57 -Insurance
	VAT Policy 23 - Related Persons			VAT Policy 58-Cooking salt
	VAT Policy 24 - Registration			VAT Policy 59-Medical Supplies
	VAT Policy 25 - VAT Fraction			VAT Policy 60 -Entertainment
	VAT Policy 26 - VAT and computers
	VAT Policy 27 -Motor Vehicles
	VAT Policy 28 -Tax Debit Notes
	VAT Policy 29 - Going Concern
	VAT Policy 30 -VAT and Non-Residents
	VAT Policy 31-Death of Taxpayer
	VAT Policy 32-Tax Credit Notes
	VAT Policy 33 - Zero-rated Items
	VAT Policy 34- Rental or Sale of land & Buildings
	VAT Policy 35- Exempt Items

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