GRA urges public to…

DEMAND A  TAX  INVOICE
–  when making purchases from VAT registered suppliers

THE Guyana Revenue Authority (GRA) is reminding the general public, especially non-residents desirous of exporting goods as part of their accompanying baggage out of Guyana, that a claim for VAT refund must be supported by proper documentary evidence.
Further, in accordance with  Section 37 (1) (D) of the Value Added Tax (VAT) Act #10 of 2005, a claim for a VAT refund by non-residents will only be honoured by the GRA if the VAT paid on the good(s) amounts to, or exceeds, twenty thousand dollars ($20,000).  The sales or tax invoice must be prepared in the name of the non-resident, and the Taxpayer Identification Number (TIN) of the VAT registered supplier must be clearly printed on the invoice. 

A claim for a VAT refund may be honoured by the GRA, provided that:
* The non-resident pays VAT on goods that amount to or exceed Gy$20,000;
* The goods are removed from Guyana as part of the non-resident’s accompanying baggage; and
* Documentary evidence is provided by the non-resident to support the claim.

The GRA, in a statement, said it wishes to point out that claims for VAT paid on goods consumed in Guyana by non-residents will not be honoured. 

In making a payment with respect to Section 37 1(D) of the VAT Act, a non resident, who is a citizen of both Guyana and another country, will be treated as a citizen of the other country.

A non-resident can make a claim for refund with the submission of the following:
* An application using the “Application for VAT Refund Form for Use by Non Residents” also known as VAT Form 31;
* A copy of the bio-data page of the non-resident’s passport;
* The page showing the date of entry into Guyana; and
*  The tax invoices clearly showing the price and the amount of VAT paid on the items must be provided.
The documents referred to above can be submitted to a GRA Official at the airport or border where an examination of the items will be conducted in the presence of the claimant.

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