THE Guyana Revenue Authority (GRA) is reminding taxpayers, both corporate and individuals that they must meet the necessary documentary and other requirements such as the payment of outstanding taxes, before a certificate of compliance can be issued. A GRA release said that the requisite documents must be in their possession when submitting application for a tax compliance certificate, to avoid delays in the process.

“The taxpayer must visit the Taxpayers Services Section of GRA’s Internal Revenue Operations GPO Building or any Regional Office in Linden, Corriverton, New Amsterdam or Anna Regina to obtain an application form.”

“Further, taxpayers are reminded that when submitting the completed application form, they must also submit all outstanding tax returns and the required documents, including a copy of, as well as the original of a valid form of identification. They are also required to have a Taxpayer’s Identification Number (TIN) since the GRA will not conduct business without it.”

“For all categories of compliance a valid form of identification is needed, and the TIN is required. Where there is more than one vender or purchaser, the TINs for all parties to the transaction must be produced. If sale is from a deceased person’s estate, the deceased’s TIN must also be produced,” the GRA exhorted

It added that for detailed information on the additional documentary requirements for each category of compliance, persons are advised to visit the GRA’s web site at www.revenuegy.org or they may visit any of the above named offices.

Persons conducting business with the GRA for the first time are required to visit the Central Data Processing and Registration Unit, located at 210 ‘E’ Albert and Charlotte Streets, Bourda; where they are required to complete an Income Tax Administrative Non-Company Input Form, with regard to compliance, and a TIN application form to be issued with a TIN, before the transaction is entertained.

A compliance certificate is a document issued by the Commissioner-General of the GRA to a taxpayer who has met the following criteria:
Submitted all his returns including the return for the preceding year of income;
Has paid or made arrangements satisfactory to the Commissioner-General to pay all taxes due and payable.

Under Chapter 5:01 of the Deeds Registry Act any person who is desirous of:
Effecting a transfer of the title of an asset, whether by sale, gift or otherwise;
Tendering for Government contracts of works, services or supplies must apply for a Compliance Certificate.

The compliance certificate is free, and persons who are asked to pay for this service should call the intelligence hotline on telephone number 225-6687.

The GRA issues compliance certificates during normal working hours, that is, from 08:00hrs to 12:00 (noon) and 13: 00 hrs to 16:30 hrs Mondays to Thursdays. On Fridays the official hours are from 08:00hrs to 12:00 (noon) and 13:00 hrs to 15:30 hrs.

However the Compliance Section will not facilitate the issuance of compliance certificates on Wednesday afternoons.

Land and motor vehicle compliance certificates are valid for the entire year of assessment, that is, from April 30 of the year in which it was issued to April 30 of the following year. Tender compliance certificates are only valid for the quarter in which they were issued, that is, the quarter ending March, June, September or December.