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0)),var(--ha-tfx-translate-y-hover, var(--ha-tfx-translate-y, 0))) scale(var(--ha-tfx-scale-x-hover, var(--ha-tfx-scale-x, 1)),var(--ha-tfx-scale-y-hover, var(--ha-tfx-scale-y, 1))) skew(var(--ha-tfx-skew-x-hover, var(--ha-tfx-skew-x, 0)),var(--ha-tfx-skew-y-hover, var(--ha-tfx-skew-y, 0))) rotateX(var(--ha-tfx-rotate-x-hover, var(--ha-tfx-rotate-x, 0))) rotateY(var(--ha-tfx-rotate-y-hover, var(--ha-tfx-rotate-y, 0))) rotateZ(var(--ha-tfx-rotate-z-hover, var(--ha-tfx-rotate-z, 0)))}.happy-addon>.elementor-widget-container{word-wrap:break-word;overflow-wrap:break-word}.happy-addon>.elementor-widget-container,.happy-addon>.elementor-widget-container *{-webkit-box-sizing:border-box;box-sizing:border-box}.happy-addon:not(:has(.elementor-widget-container)),.happy-addon:not(:has(.elementor-widget-container)) *{-webkit-box-sizing:border-box;box-sizing:border-box;word-wrap:break-word;overflow-wrap:break-word}.happy-addon p:empty{display:none}.happy-addon 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72.ha-advanced-tooltip-enable .ha-advanced-tooltip-content::after{position:absolute;border-width:5px;border-style:solid;content:""}.ha-advanced-tooltip-enable .ha-advanced-tooltip-content.no-arrow::after{visibility:hidden}.ha-advanced-tooltip-enable .ha-advanced-tooltip-content.show{display:inline-block;opacity:1}.ha-advanced-tooltip-enable.ha-advanced-tooltip-top .ha-advanced-tooltip-content,body[data-elementor-device-mode=tablet] .ha-advanced-tooltip-enable.ha-advanced-tooltip-tablet-top .ha-advanced-tooltip-content{top:unset;right:0;bottom:calc(101% + var(--ha-tooltip-arrow-distance));left:0;margin:0 auto}.ha-advanced-tooltip-enable.ha-advanced-tooltip-top .ha-advanced-tooltip-content::after,body[data-elementor-device-mode=tablet] .ha-advanced-tooltip-enable.ha-advanced-tooltip-tablet-top .ha-advanced-tooltip-content::after{top:100%;right:unset;bottom:unset;left:50%;border-color:var(--ha-tooltip-arrow-color) transparent transparent 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var(--ha-tooltip-arrow-distance));-webkit-transform:translateY(-50%);-ms-transform:translateY(-50%);transform:translateY(-50%)}.ha-advanced-tooltip-enable.ha-advanced-tooltip-right .ha-advanced-tooltip-content::after,body[data-elementor-device-mode=tablet] .ha-advanced-tooltip-enable.ha-advanced-tooltip-tablet-right .ha-advanced-tooltip-content::after{top:50%;right:100%;bottom:unset;left:unset;border-color:transparent var(--ha-tooltip-arrow-color) transparent transparent;-webkit-transform:translateY(-50%);-ms-transform:translateY(-50%);transform:translateY(-50%)}body[data-elementor-device-mode=mobile] .ha-advanced-tooltip-enable.ha-advanced-tooltip-mobile-top .ha-advanced-tooltip-content{top:unset;right:0;bottom:calc(101% + var(--ha-tooltip-arrow-distance));left:0;margin:0 auto}body[data-elementor-device-mode=mobile] .ha-advanced-tooltip-enable.ha-advanced-tooltip-mobile-top 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var(--ha-tooltip-arrow-distance));bottom:unset;left:unset;-webkit-transform:translateY(-50%);-ms-transform:translateY(-50%);transform:translateY(-50%)}body[data-elementor-device-mode=mobile] .ha-advanced-tooltip-enable.ha-advanced-tooltip-mobile-left .ha-advanced-tooltip-content::after{top:50%;right:unset;bottom:unset;left:100%;border-color:transparent transparent transparent var(--ha-tooltip-arrow-color);-webkit-transform:translateY(-50%);-ms-transform:translateY(-50%);transform:translateY(-50%)}body[data-elementor-device-mode=mobile] .ha-advanced-tooltip-enable.ha-advanced-tooltip-mobile-right .ha-advanced-tooltip-content{top:50%;right:unset;bottom:unset;left:calc(101% + var(--ha-tooltip-arrow-distance));-webkit-transform:translateY(-50%);-ms-transform:translateY(-50%);transform:translateY(-50%)}body[data-elementor-device-mode=mobile] .ha-advanced-tooltip-enable.ha-advanced-tooltip-mobile-right 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72-webkit-justify-content:center;justify-content:center;width:50px;height:50px;border-radius:50px;background-color:#5636d1;color:#fff;text-align:center;opacity:1;cursor:pointer;-webkit-transition:all .3s;transition:all .3s}.ha-scroll-to-top-button i{color:#fff;font-size:16px}.ha-scroll-to-top-button:hover{background-color:#e2498a}
73/*# sourceURL=elementor-frontend-inline-css */
74</style>
75<link rel='stylesheet' id='widget-nav-menu-css' href='https://gra.gov.gy/core/modules/ccc473c329/assets/css/widget-nav-menu.min.css?rnd=79168' media='all' />
76<link rel='stylesheet' id='e-animation-grow-css' href='https://gra.gov.gy/core/modules/f65f29574d/assets/lib/animations/styles/e-animation-grow.min.css?rnd=79168' media='all' />
77<link rel='stylesheet' id='widget-social-icons-css' href='https://gra.gov.gy/core/modules/f65f29574d/assets/css/widget-social-icons.min.css?rnd=79168' media='all' />
78<link rel='stylesheet' id='e-apple-webkit-css' href='https://gra.gov.gy/core/modules/f65f29574d/assets/css/conditionals/apple-webkit.min.css?rnd=79168' media='all' />
79<link rel='stylesheet' id='widget-image-css' href='https://gra.gov.gy/core/modules/f65f29574d/assets/css/widget-image.min.css?rnd=79168' media='all' />
80<link rel='stylesheet' id='widget-heading-css' href='https://gra.gov.gy/core/modules/f65f29574d/assets/css/widget-heading.min.css?rnd=79168' media='all' />
81<link rel='stylesheet' id='e-sticky-css' href='https://gra.gov.gy/core/modules/ccc473c329/assets/css/modules/sticky.min.css?rnd=79168' media='all' />
82<link rel='stylesheet' id='widget-icon-list-css' href='https://gra.gov.gy/core/modules/f65f29574d/assets/css/widget-icon-list.min.css?rnd=79168' media='all' />
83<link rel='stylesheet' id='elementor-icons-css' href='https://gra.gov.gy/core/modules/f65f29574d/assets/lib/eicons/css/elementor-icons.min.css?rnd=79168' media='all' />
84<link rel='stylesheet' id='elementor-post-13513-css' href='https://gra.gov.gy/storage/elementor/css/post-13513.css?rnd=79168' media='all' />
85<link rel='stylesheet' id='dashicons-css' href='https://gra.gov.gy/lib/css/dashicons.min.css?rnd=79168' media='all' />
86<link rel='stylesheet' id='font-awesome-5-all-css' href='https://gra.gov.gy/core/modules/f65f29574d/assets/lib/font-awesome/css/all.min.css?rnd=79168' media='all' />
87<link rel='stylesheet' id='font-awesome-4-shim-css' href='https://gra.gov.gy/core/modules/f65f29574d/assets/lib/font-awesome/css/v4-shims.min.css?rnd=79168' media='all' />
88<link rel='stylesheet' id='elementor-post-16082-css' href='https://gra.gov.gy/storage/elementor/css/post-16082.css?rnd=79168' media='all' />
89<link rel='stylesheet' id='happy-icons-css' href='https://gra.gov.gy/core/modules/d275f7e416/assets/fonts/style.min.css?rnd=79168' media='all' />
90<link rel='stylesheet' id='font-awesome-css' href='https://gra.gov.gy/core/modules/f65f29574d/assets/lib/font-awesome/css/font-awesome.min.css?rnd=79168' media='all' />
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92<link rel='stylesheet' id='elementor-post-16308-css' href='https://gra.gov.gy/storage/elementor/css/post-16308.css?rnd=79168' media='all' />
93<link rel='stylesheet' id='js_composer_front-css' href='https://gra.gov.gy/core/modules/041dc5d622/assets/css/js_composer.min.css?rnd=79168' media='all' />
94<link rel='stylesheet' id='ubermenu-css' href='https://gra.gov.gy/core/modules/9a25b33281/pro/assets/css/ubermenu.min.css?rnd=79168' media='all' />
95<link rel='stylesheet' id='ubermenu-minimal-css' href='https://gra.gov.gy/core/modules/9a25b33281/assets/css/skins/minimal.css?rnd=79168' media='all' />
96<link rel='stylesheet' id='ubermenu-black-white-2-css' href='https://gra.gov.gy/core/modules/9a25b33281/assets/css/skins/blackwhite2.css?rnd=79168' media='all' />
97<link rel='stylesheet' id='ubermenu-font-awesome-all-css' href='https://gra.gov.gy/core/modules/9a25b33281/assets/fontawesome/css/all.min.css?rnd=79168' media='all' />
98<link rel='stylesheet' id='bsf-Defaults-css' href='https://gra.gov.gy/storage/smile_fonts/Defaults/Defaults.css?rnd=79168' media='all' />
99<link rel='stylesheet' id='ultimate-vc-addons-style-css' href='https://gra.gov.gy/core/modules/ad7bdb6c4e/assets/min-css/style.min.css?rnd=79168' media='all' />
100<link rel='stylesheet' id='elementor-gf-local-roboto-css' href='https://gra.gov.gy/storage/elementor/google-fonts/css/roboto.css?rnd=79168' media='all' />
101<link rel='stylesheet' id='elementor-gf-local-robotoslab-css' href='https://gra.gov.gy/storage/elementor/google-fonts/css/robotoslab.css?rnd=79168' media='all' />
102<link rel='stylesheet' id='elementor-icons-shared-0-css' href='https://gra.gov.gy/core/modules/f65f29574d/assets/lib/font-awesome/css/fontawesome.min.css?rnd=79168' media='all' />
103<link rel='stylesheet' id='elementor-icons-fa-solid-css' href='https://gra.gov.gy/core/modules/f65f29574d/assets/lib/font-awesome/css/solid.min.css?rnd=79168' media='all' />
104<link rel='stylesheet' id='elementor-icons-fa-brands-css' href='https://gra.gov.gy/core/modules/f65f29574d/assets/lib/font-awesome/css/brands.min.css?rnd=79168' media='all' />
105<script id="jquery-core-js" src="https://gra.gov.gy/lib/js/jquery/jquery.min.js?rnd=79168"></script>
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106<script id="jquery-migrate-js" src="https://gra.gov.gy/lib/js/jquery/jquery-migrate.min.js?rnd=79168"></script>
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108<script id="revmin-js" src="//gra.gov.gy/core/modules/4b36101dcc/sr6/assets/js/rs6.min.js?rnd=79168"></script>
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109<script id="font-awesome-4-shim-js" src="https://gra.gov.gy/core/modules/f65f29574d/assets/lib/font-awesome/js/v4-shims.min.js?rnd=79168"></script>
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112<script></script>
112<link rel="canonical" href="https://gra.gov.gy/about-us/" />
113<link rel='shortlink' href='https://gra.gov.gy/?p=13' />
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114
115		
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123
124	<style id="ubermenu-custom-generated-css">
125/** Font Awesome 4 Compatibility **/
126.fa{font-style:normal;font-variant:normal;font-weight:normal;font-family:FontAwesome;}
127
128/** UberMenu Custom Menu Styles (Customizer) **/
129/* main */
130 .ubermenu-main.ubermenu-vertical .ubermenu-submenu-type-mega { width:1000px; }
131 .ubermenu-main .ubermenu-item .ubermenu-submenu-drop { -webkit-transition-duration:200ms; -ms-transition-duration:200ms; transition-duration:200ms; }
132 .ubermenu-main { max-width:1000px; background:#0a0a0a; border:1px solid #ffffffff; }
133 .ubermenu-main .ubermenu-nav { max-width:1000px; }
134 .ubermenu-main .ubermenu-row { max-width:1000px; margin-left:auto; margin-right:auto; }
135 .ubermenu.ubermenu-main:not(.ubermenu-responsive-collapse) { max-height:4000px; }
136 .ubermenu-main, .ubermenu-main > .ubermenu-nav { -webkit-border-radius:4px; -moz-border-radius:4px; -o-border-radius:4px; border-radius:4px; }
137 .ubermenu-main .ubermenu-item-level-0 > .ubermenu-target { font-size:15px; color:#ffffff; border-left:1px solid #ffffff; border:none; -webkit-box-shadow:inset 1px 0 0 0 rgba(255,255,255,0); -moz-box-shadow:inset 1px 0 0 0 rgba(255,255,255,0); -o-box-shadow:inset 1px 0 0 0 rgba(255,255,255,0); box-shadow:inset 1px 0 0 0 rgba(255,255,255,0); }
138 .ubermenu-main .ubermenu-nav .ubermenu-item.ubermenu-item-level-0 > .ubermenu-target { font-weight:bold; }
139 .ubermenu.ubermenu-main .ubermenu-item-level-0:hover > .ubermenu-target, .ubermenu-main .ubermenu-item-level-0.ubermenu-active > .ubermenu-target { color:#ffffff; background:#20475c; }
140 .ubermenu-main .ubermenu-item-level-0.ubermenu-current-menu-item > .ubermenu-target, .ubermenu-main .ubermenu-item-level-0.ubermenu-current-menu-parent > .ubermenu-target, .ubermenu-main .ubermenu-item-level-0.ubermenu-current-menu-ancestor > .ubermenu-target { color:#e8e8e8; }
141 .ubermenu-main .ubermenu-item.ubermenu-item-level-0 > .ubermenu-highlight { color:#153d38; background:#20475c; }
142 .ubermenu-main .ubermenu-item-level-0.ubermenu-active > .ubermenu-target,.ubermenu-main .ubermenu-item-level-0:hover > .ubermenu-target { -webkit-box-shadow:inset 1px 0 0 0 rgba(255,255,255,0); -moz-box-shadow:inset 1px 0 0 0 rgba(255,255,255,0); -o-box-shadow:inset 1px 0 0 0 rgba(255,255,255,0); box-shadow:inset 1px 0 0 0 rgba(255,255,255,0); }
143 .ubermenu-main .ubermenu-item-level-0 > .ubermenu-target, .ubermenu-main .ubermenu-item-level-0 > .ubermenu-custom-content.ubermenu-custom-content-padded { padding-top:8px; padding-bottom:8px; }
144 .ubermenu-main .ubermenu-submenu .ubermenu-item-header > .ubermenu-target, .ubermenu-main .ubermenu-tab > .ubermenu-target { font-size:16px; text-transform:none; }
145 .ubermenu-main .ubermenu-submenu .ubermenu-item-header > .ubermenu-target { color:#20475c; }
146 .ubermenu-main .ubermenu-nav .ubermenu-submenu .ubermenu-item-header > .ubermenu-target { font-weight:bold; }
147 .ubermenu-main .ubermenu-item-normal > .ubermenu-target { color:#2d2d2d; font-size:14px; }
148 .ubermenu-main .ubermenu-item-normal > .ubermenu-target:hover > .ubermenu-target-text { text-decoration:underline; }
149/* top */
150 .ubermenu-top .ubermenu-item.ubermenu-active > .ubermenu-submenu-drop.ubermenu-submenu-type-mega { overflow:visible; }
151 .ubermenu.ubermenu-top { background:none; border:none; box-shadow:none; }
152 .ubermenu.ubermenu-top .ubermenu-item-level-0 > .ubermenu-target { border:none; box-shadow:none; }
153 .ubermenu.ubermenu-top.ubermenu-horizontal .ubermenu-submenu-drop.ubermenu-submenu-align-left_edge_bar, .ubermenu.ubermenu-top.ubermenu-horizontal .ubermenu-submenu-drop.ubermenu-submenu-align-full_width { left:0; }
154 .ubermenu.ubermenu-top.ubermenu-horizontal .ubermenu-item-level-0.ubermenu-active > .ubermenu-submenu-drop, .ubermenu.ubermenu-top.ubermenu-horizontal:not(.ubermenu-transition-shift) .ubermenu-item-level-0 > .ubermenu-submenu-drop { margin-top:0; }
155 .ubermenu-top .ubermenu-item-level-0 > .ubermenu-target { font-size:13px; text-transform:none;
155 color:#4f4f4f; border-left:1px solid #bedec1; }
156 .ubermenu-top .ubermenu-nav .ubermenu-item.ubermenu-item-level-0 > .ubermenu-target { font-weight:normal; }
157 .ubermenu.ubermenu-top .ubermenu-item-level-0:hover > .ubermenu-target, .ubermenu-top .ubermenu-item-level-0.ubermenu-active > .ubermenu-target { color:#085a10; }
158 .ubermenu-top .ubermenu-item-level-0.ubermenu-current-menu-item > .ubermenu-target, .ubermenu-top .ubermenu-item-level-0.ubermenu-current-menu-parent > .ubermenu-target, .ubermenu-top .ubermenu-item-level-0.ubermenu-current-menu-ancestor > .ubermenu-target { color:#085a10; }
159 .ubermenu-top .ubermenu-item.ubermenu-item-level-0 > .ubermenu-highlight { color:#636363; }
160 .ubermenu-top .ubermenu-item-level-0 > .ubermenu-target, .ubermenu-top .ubermenu-item-level-0 > .ubermenu-custom-content.ubermenu-custom-content-padded { padding-top:4px; padding-bottom:4px; }
161 .ubermenu-top .ubermenu-item-normal > .ubermenu-target { color:#565656; }
162
163
164/** UberMenu Custom Menu Item Styles (Menu Item Settings) **/
165/* 6058 */   .ubermenu .ubermenu-item.ubermenu-item-6058.ubermenu-current-menu-item > .ubermenu-target,.ubermenu .ubermenu-item.ubermenu-item-6058.ubermenu-current-menu-ancestor > .ubermenu-target { color:#1e73be; }
166/* 15598 */  .ubermenu .ubermenu-item-15598 > .ubermenu-target.ubermenu-item-layout-image_left > .ubermenu-target-text { padding-left:50px; }
167/* 15599 */  .ubermenu .ubermenu-item-15599 > .ubermenu-target.ubermenu-item-layout-image_left > .ubermenu-target-text { padding-left:50px; }
168/* 18229 */  .ubermenu .ubermenu-item.ubermenu-item-18229 > .ubermenu-target { background:#686868; }
169             .ubermenu .ubermenu-item.ubermenu-item-18229.ubermenu-active > .ubermenu-target, .ubermenu .ubermenu-item.ubermenu-item-18229 > .ubermenu-target:hover, .ubermenu .ubermenu-submenu .ubermenu-item.ubermenu-item-18229.ubermenu-active > .ubermenu-target, .ubermenu .ubermenu-submenu .ubermenu-item.ubermenu-item-18229 > .ubermenu-target:hover { background:#1fd100; }
170
171/* Icons */
172.ubermenu .ubermenu-item-layout-icon_right > .ubermenu-target-title { margin-right: .6em; display: inline-block; }
173.ubermenu .ubermenu-target.ubermenu-item-layout-icon_top, .ubermenu .ubermenu-target.ubermenu-item-layout-icon_bottom{ text-align:center; padding:20px; }
174.ubermenu .ubermenu-target.ubermenu-item-layout-icon_top, .ubermenu .ubermenu-target.ubermenu-item-layout-icon_top > .ubermenu-target-text, .ubermenu .ubermenu-target.ubermenu-item-layout-icon_bottom > .ubermenu-target-text, .ubermenu .ubermenu-target.ubermenu-item-layout-icon_bottom > .ubermenu-icon{ text-align:center; display:block; margin-left:auto; margin-right:auto; }
175
176/* Status: Loaded from Transient */
177
178</style>
179<style type="text/css">.cryptex,  .cryptex .divider{display: inline-block;padding: 0px 1px 0px 1px;margin: 0px;background-color: transparent;cursor: auto;font-size: 12px;font-family: inherit;font-weight: normal;font-style: normal;text-align: left;text-transform: none;color: #000000;}.cryptex[rel],  .cryptex[rel] span.divider {cursor: pointer;}.cryptex img,  .CryptexImg{margin: 0px;padding: 0px;border: solid 0px #ffffff;background-color: transparent;box-shadow: none;display: inline;vertical-align: middle;float: none;clear: none;}.CryptexImg{display: inline-block;background-size: contain;background-repeat: no-repeat;background-position: 0px 0px;}</style>			<style>
180				.e-con.e-parent:nth-of-type(n+4):not(.e-lazyloaded):not(.e-no-lazyload),
181				.e-con.e-parent:nth-of-type(n+4):not(.e-lazyloaded):not(.e-no-lazyload) * {
182					background-image: none !important;
183				}
184				@media screen and (max-height: 1024px) {
185					.e-con.e-parent:nth-of-type(n+3):not(.e-lazyloaded):not(.e-no-lazyload),
186					.e-con.e-parent:nth-of-type(n+3):not(.e-lazyloaded):not(.e-no-lazyload) * {
187						background-image: none !important;
188					}
189				}
190				@media screen and (max-height: 640px) {
191					.e-con.e-parent:nth-of-type(n+2):not(.e-lazyloaded):not(.e-no-lazyload),
192					.e-con.e-parent:nth-of-type(n+2):not(.e-lazyloaded):not(.e-no-lazyload) * {
193						background-image: none !important;
194					}
195				}
196			</style>
197			
198
199<link rel="icon" href="https://gra.gov.gy/storage/2019/08/cropped-GRA-FAVICON-190823-SC-1-32x32.jpg" sizes="32x32" />
200<link rel="icon" href="https://gra.gov.gy/storage/2019/08/cropped-GRA-FAVICON-190823-SC-1-192x192.jpg" sizes="192x192" />
201<link rel="apple-touch-icon" href="https://gra.gov.gy/storage/2019/08/cropped-GRA-FAVICON-190823-SC-1-180x180.jpg" />
202<meta name="msapplication-TileImage" content="https://gra.gov.gy/storage/2019/08/cropped-GRA-FAVICON-190823-SC-1-270x270.jpg" />
203<script>function setREVStartSize(e){
204			//window.requestAnimationFrame(function() {
205				window.RSIW = window.RSIW===undefined ? window.innerWidth : window.RSIW;
206				window.RSIH = window.RSIH===undefined ? window.innerHeight : window.RSIH;
207				try {
208					var pw = document.getElementById(e.c).parentNode.offsetWidth,
209						newh;
210					pw = pw===0 || isNaN(pw) || (e.l=="fullwidth" || e.layout=="fullwidth") ? window.RSIW : pw;
211					e.tabw = e.tabw===undefined ? 0 : parseInt(e.tabw);
212					e.thumbw = e.thumbw===undefined ? 0 : parseInt(e.thumbw);
213					e.tabh = e.tabh===undefined ? 0 : parseInt(e.tabh);
214					e.thumbh = e.thumbh===undefined ? 0 : parseInt(e.thumbh);
215					e.tabhide = e.tabhide===undefined ? 0 : parseInt(e.tabhide);
216					e.thumbhide = e.thumbhide===undefined ? 0 : parseInt(e.thumbhide);
217					e.mh = e.mh===undefined || e.mh=="" || e.mh==="auto" ? 0 : parseInt(e.mh,0);
218					if(e.layout==="fullscreen" || e.l==="fullscreen")
219						newh = Math.max(e.mh,window.RSIH);
220					else{
221						e.gw = Array.isArray(e.gw) ? e.gw : [e.gw];
222						for (var i in e.rl) if (e.gw[i]===undefined || e.gw[i]===0) e.gw[i] = e.gw[i-1];
223						e.gh = e.el===undefined || e.el==="" || (Array.isArray(e.el) && e.el.length==0)? e.gh : e.el;
224						e.gh = Array.isArray(e.gh) ? e.gh : [e.gh];
225						for (var i in e.rl) if (e.gh[i]===undefined || e.gh[i]===0) e.gh[i] = e.gh[i-1];
226											
227						var nl = new Array(e.rl.length),
228							ix = 0,
229							sl;
230						e.tabw = e.tabhide>=pw ? 0 : e.tabw;
231						e.thumbw = e.thumbhide>=pw ? 0 : e.thumbw;
232						e.tabh = e.tabhide>=pw ? 0 : e.tabh;
233						e.thumbh = e.thumbhide>=pw ? 0 : e.thumbh;
234						for (var i in e.rl) nl[i] = e.rl[i]<window.RSIW ? 0 : e.rl[i];
235						sl = nl[0];
236						for (var i in nl) if (sl>nl[i] && nl[i]>0) { sl = nl[i]; ix=i;}
237						var m = pw>(e.gw[ix]+e.tabw+e.thumbw) ? 1 : (pw-(e.tabw+e.thumbw)) / (e.gw[ix]);
238						newh =  (e.gh[ix] * m) + (e.tabh + e.thumbh);
239					}
240					var el = document.getElementById(e.c);
241					if (el!==null && el) el.style.height = newh+"px";
242					el = document.getElementById(e.c+"_wrapper");
243					if (el!==null && el) {
244						el.style.height = newh+"px";
245						el.style.display = "block";
246					}
247				} catch(e){
248					console.log("Failure at Presize of Slider:" + e)
249				}
250			//});
251		  };</script>
251
252<style id="wp-custom-css">
253/* general page content */
254#content {
255	margin-top: 20px;
256}
257
258#ajaxsearchpro6_1 .probox{
259	background: #9ecde1 !important;
260}
261
262.ubermenu-skin-black-white-2.ubermenu-responsive-toggle {
263    height: 36px;
264    padding: 10px;
265    border-radius: 3px;
266}
267
268
269.homeslides {
270	border-radius: 13px;
271}
272
273i.ubermenu-icon {
274    margin-right: 5px;
275}
276
277/* events list on homepage */
278ul#upcoming-events-e28336146e9fd1c1ed1ef4a62ff11350{
279    padding-left: 0;
280    list-style-type: none;
281    font-size: 14px;
282}
283
284.ubermenu-item-has-children .ubermenu-item-header:hover {
285	background: #eee;
286	transition: background-color 0.5s ease;
287}
288
289.fbr-content {
290	border-radius: 14px !important;
291}
292
293.foobar.fbr-initialized {
294    z-index: 1 !important;
295}
296
297.fbr-message{
298	color: #893030;
299}
300
301.ult-sticky-anchor.ult_stick_to_row {
302    z-index: 0;
303	    top: 223px !important;
304
305}
306
307/* side menus */
308/* =========================
309   GRA Floating Side Menu — Modern Flat Panel
310   Targets the WPBakery/Ultimate Addons sticky custom menu markup you shared
311   ========================= */
312
313/* Panel container */
314.ult-sticky-anchor .vc_wp_custommenu,
315.ult-sticky-anchor .widget_nav_menu {
316  background: #f6f7f9;                 /* light background (flat) */
317/*   border: 1px solid rgba(15, 23, 42, .08); */
318  border-radius: 14px;
319/*   box-shadow: 0 10px 30px rgba(15, 23, 42, .08); */
320  padding: 14px;
321}
322
323/* Optional: keep it from feeling too wide */
324.ult-sticky-anchor .menu-business-quicklinks-aml-cft-container {
325  width: 100%;
326}
327
328/* Base UL reset */
329.ult-sticky-anchor .menu,
330.ult-sticky-anchor .menu .sub-menu {
331  list-style: none;
332  margin: 0;
333  padding: 0;
334}
335
336/* Top-level spacing */
337.ult-sticky-anchor .menu > li + li {
338  margin-top: 6px;
339}
340
341/* Links: modern pill rows */
342.ult-sticky-anchor .menu a {
343  display: flex;
344  align-items: center;
345  justify-content: space-between;
346  gap: 10px;
347
348  padding: 10px 12px;
349  border-radius: 10px;
350
351  text-decoration: none;
352  font-size: 14px;
353  line-height: 1.25;
354  font-weight: 600;
355
356  color: #0f172a;                      /* slate/near-black */
357  background: transparent;
358
359  transition: background .15s ease, color .15s ease, transform .12s ease;
360}
361
362/* Hover */
363.ult-sticky-anchor .menu a:hover {
364  background: rgba(2, 132, 199, .10);  /* soft blue wash */
365  color: #075985;
366}
367
368/* Active / current page */
369.ult-sticky-anchor .current-menu-item > a,
370.ult-sticky-anchor .current_page_item > a {
371  background: rgba(34, 197, 94, .12);  /* soft green wash */
372  color: #166534;
373}
374
375/* Nested menus: indentation + subtle divider feel */
376.ult-sticky-anchor .menu .sub-menu {
377  margin-top: 6px;
378  margin-left: 10px;
379  padding-left: 10px;
380  border-left: 2px solid rgba(15, 23, 42, .08);
381}
382
383/* Nested link style slightly lighter */
384.ult-sticky-anchor .menu .sub-menu a {
385  font-weight: 500;
386  font-size: 13px;
387  padding: 9px 10px;
388}
389
390/* Further nested (3rd level) */
391.ult-sticky-anchor .menu .sub-menu .sub-menu {
392  margin-left: 8px;
393  padding-left: 10px;
394  border-left-color: rgba(15, 23, 42, .10);
395}
396
397/* Add a small chevron indicator ONLY for items that have children */
398.ult-sticky-anchor .menu-item-has-children > a::after {
399  content: "›";
400  font-size: 16px;
401  line-height: 1;
402  opacity: .55;
403  transform: translateY(-1px);
404}
405
406/* On hover/active, make chevron slightly clearer */
407.ult-sticky-anchor .menu-item-has-children > a:hover::after,
408.ult-sticky-anchor .current-menu-item.menu-item-has-children > a::after,
409.ult-sticky-anchor .current_page_item.menu-item-has-children > a::after {
410  opacity: .85;
411}
412
413/* Nice focus states for accessibility */
414.ult-sticky-anchor .menu a:focus-visible {
415  outline: 3px solid rgba(2, 132, 199, .35);
416  outline-offset: 2px;
417}
418
419/* Tighter look on smaller screens if it ever shows */
420@media (max-width: 900px) {
421  .ult-sticky-anchor .vc_wp_custommenu,
422  .ult-sticky-anchor .widget_nav_menu {
423    border-radius: 12px;
424    padding: 12px;
425  }
426  .ult-sticky-anchor .menu a {
427    padding: 10px 10px;
428  }
429}
430
431
432
433/* apress tabbed element */
434/* =========================
435   Apress / WPBakery Tabs — Modern Flat (Light)
436   Targets: .apress_tta_tabs.tab_style3 + VC TTA markup
437   ========================= */
438
439/* Overall tabs block spacing (optional) */
440.apress_tabs_block.apress_tta_tabs,
441.apress_tabs_block .vc_tta {
442  margin: 0;
443}
444
445/* Tabs wrapper: light panel */
446.apress_tabs_block .vc_tta.vc_tta-tabs.apress_tta_tabs.tab_style3 {
447  background: #f6f7f9;
448  border-radius: 14px;
449  padding: 14px;
450}
451
452/* Tabs list container */
453.apress_tabs_block .vc_tta-tabs-container {
454  margin: 0 0 12px 0;
455}
456
457/* Tabs list: allow wrapping nicely */
458.apress_tabs_block .vc_tta-tabs-list {
459  display: flex;
460  flex-wrap: wrap;
461  gap: 8px;
462  margin: 0;
463  padding: 0;
464  border: 0 !important;
465}
466
467/* Each tab LI reset */
468.apress_tabs_block .vc_tta-tab {
469  margin: 0 !important;
470}
471
472/* Tab links as pills */
473.apress_tabs_block .vc_tta-tab > a {
474  display: inline-flex;
475  align-items: center;
476  gap: 8px;
477
478  padding: 10px 12px;
479  border-radius: 9px;
480
481  background: #ffffff;
482  border: 0px solid rgba(15, 23, 42, .08) !important;
483
484  color: #0f172a !important;
485  font-weight: 600;
486  font-size: 14px;
487  line-height: 1.2;
488
489  text-decoration: none !important;
490  box-shadow: none !important;
491
492  transition: background .15s ease, border-color .15s ease, color .15s ease, transform .12s ease;
493}
494
495/* Icon inside tab */
496.apress_tabs_block .vc_tta-tab > a .vc_tta-icon {
497  font-size: 14px;
498  opacity: .75;
499  margin: 0 !important;
500}
501
502/* Hover */
503.apress_tabs_block .vc_tta-tab > a:hover {
504  background: rgba(2, 132, 199, .10);
505  border-color: rgba(2, 132, 199, .18) !important;
506  color: #075985 !important;
507}
508
509/* Active tab */
510.apress_tabs_block .vc_tta-tab.vc_active > a,
511.apress_tabs_block .vc_tta-tab.vc_active > a:hover {
512  background: rgba(34, 197, 94, .12);
513  border-color: rgba(34, 197, 94, .22) !important;
514  color: #166534 !important;
515}
516
517/* Active icon clarity */
518.apress_tabs_block .vc_tta-tab.vc_active > a .vc_tta-icon {
519  opacity: .9;
520}
521
522/* Panels container reset */
523.apress_tabs_block .vc_tta-panels-container {
524  margin: 0 !important;
525}
526
527/* Panels wrapper: white content card inside the light panel */
528.apress_tabs_block .vc_tta-panels {
529  background: #ffffff;
530  border: 1px solid rgba(15, 23, 42, .08);
531  border-radius: 12px;
532  padding: 14px;
533}
534
535/* Hide the accordion heading for desktop tab view (keeps mobile fallback intact) */
536@media (min-width: 768px) {
537  .apress_tabs_block .vc_tta-panel-heading {
538    display: none;
539  }
540}
541
542/* Panel body typography + spacing */
543.apress_tabs_block .vc_tta-panel-body {
544  padding: 0 !important;
545  margin: 0 !important;
546  color: #0f172a;
547}
548
549/* Make headings inside panel feel modern */
550.apress_tabs_block .vc_tta-panel-body h1,
551.apress_tabs_block .vc_tta-panel-body h2,
552.apress_tabs_block .vc_tta-panel-body h3,
553.apress_tabs_block .vc_tta-panel-body h4 {
554  margin-top: 0;
555  margin-bottom: 10px;
556  letter-spacing: -0.01em;
557}
558
559/* Paragraph/list spacing */
560.apress_tabs_block .vc_tta-panel-body p {
561  margin: 0 0 10px 0;
562}
563.apress_tabs_block .vc_tta-panel-body ul,
564.apress_tabs_block .vc_tta-panel-body ol {
565  margin: 0 0 10px 18px;
566}
567
568/* Links inside panel */
569.apress_tabs_block .vc_tta-panel-body a {
570  color: #075985;
571  text-decoration: underline;
572  text-underline-offset: 3px;
573  text-decoration-thickness: 1px;
574}
575.apress_tabs_block .vc_tta-panel-body a:hover {
576  text-decoration-thickness: 2px;
577}
578
579/* Accessible focus */
580.apress_tabs_block .vc_tta-tab > a:focus-visible {
581  outline: 3px solid rgba(2, 132, 199, .35);
582  outline-offset: 2px;
583  border-radius: 999px;
584}
585
586/* Mobile: keep panel padding comfy */
587@media (max-width: 767px) {
588  .apress_tabs_block .vc_tta.vc_tta-tabs.apress_tta_tabs.tab_style3 {
589    padding: 12px;
590    border-radius: 12px;
591  }
592  .apress_tabs_block .vc_tta-panels {
593    padding: 12px;
594    border-radius: 12px;
595  }
596}
597
598header {
599	z-index: 999 !important;
600}
601.elementor-nav-menu {
602	z-index: 999;
603}
604
605
606#menu-item-18229 a {
607	border-top-right-radius: 4px !important;
608	border-bottom-right-radius: 4px !important;
609}
610
611.ubermenu-submenu-type-mega {
612  overflow-y: scroll;
613  scrollbar-gutter: stable;
614}
615</style>
616<style type="text/css" data-type="vc_shortcodes-custom-css">.vc_custom_1585796540271{padding-top: 60px !important;padding-right: 60px !important;padding-bottom: 60px !important;padding-left: 60px !important;background-color: #132529 !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}.vc_custom_1740766822603{background-color: #f4f4f4 !important;}.vc_custom_1564144985127{background-color: #f4f4f4 !important;}</style><noscript><style> .wpb_animate_when_almost_visible { opacity: 1; }</style></noscript><link rel="stylesheet" id="asp-basic" href="https://gra.gov.gy/core/cache/asp/style.basic-is-po-no-da-co-au-si-se-is.css?mq=4Et59w" media="all" /><style id='asp-instance-6'>div[id*='ajaxsearchpro6_'] div.asp_loader,div[id*='ajaxsearchpro6_'] div.asp_loader *{box-sizing:border-box !important;margin:0;padding:0;box-shadow:none}div[id*='ajaxsearchpro6_'] div.asp_loader{box-sizing:border-box;display:flex;flex:0 1 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683			<a class="ea11y-skip-to-content-link"
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688				Skip to content
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707				<div class="elementor-element elementor-element-32de88cb elementor-nav-menu__align-end elementor-nav-menu--stretch elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu" data-id="32de88cb" data-element_type="widget" data-e-type="widget" data-settings="{&quot;full_width&quot;:&quot;stretch&quot;,&quot;layout&quot;:&quot;horizontal&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i class=\&quot;fas fa-caret-down\&quot; aria-hidden=\&quot;true\&quot;&gt;&lt;\/i&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;toggle&quot;:&quot;burger&quot;}" data-widget_type="nav-menu.default">
708				<div class="elementor-widget-container">
709								<nav aria-label="Menu" class="elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-horizontal e--pointer-background e--animation-none">
710				<ul id="menu-1-32de88cb" class="elementor-nav-menu"><li class="menu-item menu-item-type-post_type menu-item-object-page current-menu-item page_item page-item-13 current_page_item menu-item-has-children menu-item-91"><a href="https://gra.gov.gy/about-us/" aria-current="page" class="elementor-item elementor-item-active"><i class="ubermenu-icon fas fa-info-circle"></i> About Us</a>
711<ul class="sub-menu elementor-nav-menu--dropdown">
712	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-3444"><a href="https://gra.gov.gy/senior-management/" class="elementor-sub-item">Senior Management</a></li>
713</ul>
714</li>
715<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-13743"><a href="/careers/" class="elementor-item"><i class="ubermenu-icon fas fa-briefcase"></i> Careers</a></li>
716<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-3856"><a href="#" class="elementor-item elementor-item-anchor"><i class="ubermenu-icon fab fa-readme"></i> Media</a>
717<ul class="sub-menu elementor-nav-menu--dropdown">
718	<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-18092"><a href="/media2" class="elementor-sub-item">Publications</a>
719	<ul class="sub-menu elementor-nav-menu--dropdown">
720		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-4299"><a href="/media2/#latest-news" class="elementor-sub-item elementor-item-anchor">Latest News</a></li>
721		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-4300"><a href="/media2/#tax-laws" class="elementor-sub-item elementor-item-anchor">Tax Laws</a></li>
722		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-4301"><a href="/media2/#tax-policies" class="elementor-sub-item elementor-item-anchor">Tax Policies</a></li>
723		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-4302"><a href="/media2/#tax-guides" class="elementor-sub-item elementor-item-anchor">Tax Guides</a></li>
724		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-4304"><a href="/media2/#tax-simplified" class="elementor-sub-item elementor-item-anchor">Tax Simplified</a></li>
725		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-4305"><a href="/media2/#newsletters" class="elementor-sub-item elementor-item-anchor">Newsletters</a></li>
726		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-4306"><a href="/media2/#speeches" class="elementor-sub-item elementor-item-anchor">Speeches</a></li>
727	</ul>
728</li>
729	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-326"><a href="https://gra.gov.gy/media/gra-on-youtube/" class="elementor-sub-item">GRA on Youtube</a></li>
730	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-358"><a href="https://gra.gov.gy/our-schedule/" class="elementor-sub-item">Broadcast Schedule</a></li>
731</ul>
732</li>
733<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6949"><a href="https://gra.gov.gy/faqs/" class="elementor-item"><i class="fas fa-question-circle"></i>&nbsp;FAQs</a></li>
734<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-14518"><a href="https://gra.gov.gy/contact-us/" class="elementor-item"><i class="ubermenu-icon fas fa-envelope"></i> Contact Us</a></li>
735<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-12313"><a href="https://gra.gov.gy/quick-links-2/amlcft/" class="elementor-item"><i class="ubermenu-icon fab fa-readme"></i> AMLCFT</a></li>
736</ul>			</nav>
737					<div class="elementor-menu-toggle" role="button" tabindex="0" aria-label="Menu Toggle" aria-expanded="false">
738			<i aria-hidden="true" role="presentation" class="elementor-menu-toggle__icon--open eicon-menu-bar"></i><i aria-hidden="true" role="presentation" class="elementor-menu-toggle__icon--close eicon-close"></i>		</div>
739					<nav class="elementor-nav-menu--dropdown elementor-nav-menu__container" aria-hidden="true">
740				<ul id="menu-2-32de88cb" class="elementor-nav-menu"><li class="menu-item menu-item-type-post_type menu-item-object-page current-menu-item page_item page-item-13 current_page_item menu-item-has-children menu-item-91"><a href="https://gra.gov.gy/about-us/" aria-current="page" class="elementor-item elementor-item-active" tabindex="-1"><i class="ubermenu-icon fas fa-info-circle"></i> About Us</a>
741<ul class="sub-menu elementor-nav-menu--dropdown">
742	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-3444"><a href="https://gra.gov.gy/senior-management/" class="elementor-sub-item" tabindex="-1">Senior Management</a></li>
743</ul>
744</li>
745<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-13743"><a href="/careers/" class="elementor-item" tabindex="-1"><i class="ubermenu-icon fas fa-briefcase"></i> Careers</a></li>
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750		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-4299"><a href="/media2/#latest-news" class="elementor-sub-item elementor-item-anchor" tabindex="-1">Latest News</a></li>
751		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-4300"><a href="/media2/#tax-laws" class="elementor-sub-item elementor-item-anchor" tabindex="-1">Tax Laws</a></li>
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766</ul>			</nav>
767						</div>
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770				<div class="elementor-widget-container">
771							<div class="elementor-social-icons-wrapper elementor-grid" role="list">
772							<span class="elementor-grid-item" role="listitem">
773					<a class="elementor-icon elementor-social-icon elementor-social-icon-facebook elementor-animation-grow elementor-repeater-item-716fbbd" href="https://www.facebook.com/Guyana_Revenue_Authority-106630240749362%20" target="_blank">
774						<span class="elementor-screen-only">Facebook</span>
775						<i aria-hidden="true" class="fab fa-facebook"></i>					</a>
776				</span>
777							<span class="elementor-grid-item" role="listitem">
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779						<span class="elementor-screen-only">Youtube</span>
780						<i aria-hidden="true" class="fab fa-youtube"></i>					</a>
781				</span>
782							<span class="elementor-grid-item" role="listitem">
783					<a class="elementor-icon elementor-social-icon elementor-social-icon-instagram elementor-animation-grow elementor-repeater-item-5876ad9" href="https://www.instagram.com/guyana_revenue_authority/" target="_blank">
784						<span class="elementor-screen-only">Instagram</span>
785						<i aria-hidden="true" class="fab fa-instagram"></i>					</a>
786				</span>
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789						<span class="elementor-screen-only">X-twitter</span>
790						<i aria-hidden="true" class="fab fa-x-twitter"></i>					</a>
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792							<span class="elementor-grid-item" role="listitem">
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794						<span class="elementor-screen-only">Linkedin</span>
795						<i aria-hidden="true" class="fab fa-linkedin"></i>					</a>
796				</span>
797					</div>
798						</div>
799				</div>
800				</div>
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805																<a href="https://gra.gov.gy">
806							<img loading="lazy" width="500" height="304" src="https://gra.gov.gy/storage/2025/07/gra-logo-500.png" class="attachment-full size-full wp-image-16086" alt="" srcset="https://gra.gov.gy/storage/2025/07/gra-logo-500.png 500w, https://gra.gov.gy/storage/2025/07/gra-logo-500-300x182.png 300w" sizes="(max-width: 500px) 100v
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810				<div class="elementor-widget-container">
811					<h1 class="elementor-heading-title elementor-size-default"><a href="/"><span class="new-break" style="color: black">Guyana Revenue Authority<br><span class="hide-on-mobile other" style="font-size: 10px;font-weight: 700;color: #333">your partner in development</span></a></h1>				</div>
812				</div>
813				</div>
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817					
818
819<a class="ubermenu-responsive-toggle ubermenu-responsive-toggle-main ubermenu-skin-black-white-2 ubermenu-loc- ubermenu-responsive-toggle-content-align-left ubermenu-responsive-toggle-align-full ubermenu-responsive-toggle-icon-only " tabindex="0" data-ubermenu-target="ubermenu-main-42"  ><i class="fas fa-bars" ></i></a><nav id="ubermenu-main-42" class="ubermenu ubermenu-nojs ubermenu-main ubermenu-menu-42 ubermenu-responsive ubermenu-responsive-default ubermenu-mobile-modal ubermenu-responsive-collapse ubermenu-horizontal ubermenu-transition-shift ubermenu-trigger-hover_intent ubermenu-skin-black-white-2 ubermenu-has-border ubermenu-bar-align-center ubermenu-items-align-auto ubermenu-bar-inner-center ubermenu-sub-indicators ubermenu-sub-indicators-align-text ubermenu-retractors-responsive ubermenu-submenu-indicator-closes"><ul id="ubermenu-nav-main-42" class="ubermenu-nav" data-title="main home spilt menu"><li id="menu-item-18415" class="ubermenu-item ubermenu-item-type-custom 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819<span class="ubermenu-target-title ubermenu-target-text">mobile app</span></a></li><li id="menu-item-10260" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-10260 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only quick-l-menu" href="https://gra.gov.gy/business/tax-operations-and-services/accounting-for-employees/"><span class="ubermenu-target-title ubermenu-target-text">Pay As You Earn</span></a></li><li id="menu-item-9806" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-9806 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only quick-l-menu" href="https://gra.gov.gy/quick-links-2/calculators/"><span class="ubermenu-target-title 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ubermenu-item-layout-text_only" href="https://gra.gov.gy/tax-services/taxpayer-identification-number/replace-tin/"><span class="ubermenu-target-title ubermenu-target-text">Replace a Lost or Damaged TIN</span></a></li><li id="menu-item-6059" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-6059 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/tax-guide-individual-tin/"><span class="ubermenu-target-title ubermenu-target-text">Tax Guides</span></a></li></ul></li><li id="menu-item-3964" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-has-children ubermenu-item-3964 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-1-2 ubermenu-has-submenu-stack" ><a class="ubermenu-target ubermenu-target-with-icon ubermenu-item-layout-default ubermenu-item-layout-icon_left submenu-title" href="https://gra.gov.gy/tax-services/income-tax/"><i class="ubermenu-icon fas fa-stamp" ></i><span class="ubermenu-target-title ubermenu-target-text">Income Tax</span></a><ul  class="ubermenu-submenu ubermenu-submenu-id-3964 ubermenu-submenu-type-auto ubermenu-submenu-type-stack"  ><li id="menu-item-3966" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-3966 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/quick-links/file-your-income-tax/"><span class="ubermenu-target-title ubermenu-target-text">Do I Need To submit A Return</span></a></li><li id="menu-item-5124" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5124 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/file-a-return/"><span class="ubermenu-target-title ubermenu-target-text">File A Return</span></a></li><li id="menu-item-5132" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5132 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/pay-advance-tax/"><span class="ubermenu-target-title ubermenu-target-text">Do I Have To Pay Advance Taxes?</span></a></li><li id="menu-item-3962" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-3962 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/allowances/"><span class="ubermenu-target-title ubermenu-target-text">Taxable &#038; Non-Taxable Allowances</span></a></li><li id="menu-item-4658" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-4658 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/tax-services/income-tax/tax-rates-and-thresholds/"><span class="ubermenu-target-title ubermenu-target-text">Rates and Calculations</span></a></li><li id="menu-item-5138" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5138 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/tax-services/submission-of-returns/interest-penalties/"><span class="ubermenu-target-title ubermenu-target-text">Interest &#038; Penalties</span></a></li><li id="menu-item-6034" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-6034 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/tax-guides-income-tax/"><span class="ubermenu-target-title ubermenu-target-text">Tax Guides</span></a></li></ul></li><li id="menu-item-2718" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-has-children ubermenu-item-2718 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-1-2 ubermenu-has-submenu-stack" ><a class="ubermenu-target ubermenu-target-with-icon ubermenu-item-layout-default ubermenu-item-layout-icon_left submenu-title " href="https://gra.gov.gy/tax-services/vat-services/"><i class="ubermenu-icon fas fa-percentage" ></i><span class="ubermenu-target-title ubermenu-target-text">Value Added Tax</span></a><ul  class="ubermenu-submenu ubermenu-submenu-id-2718 ubermenu-submenu-type-auto ubermenu-submenu-type-stack"  ><li id="menu-item-2720" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2720 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/tax-services/vat-services/register-for-vat/"><span class="ubermenu-target-title ubermenu-target-text">Register For VAT</span></a></li><li id="menu-item-2719" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2719 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/tax-services/vat-services/file-your-returns/"><span class="ubermenu-target-title ubermenu-target-text">File A Return</span></a></li><li id="menu-item-2722" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2722 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/tax-services/vat-services/filing-an-objection/"><span class="ubermenu-target-title ubermenu-target-text">File An Objection &#038; Appeal</span></a></li><li id="menu-item-4399" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-4399 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/tax-services/vat-services/application-for-refunds/"><span class="ubermenu-target-title ubermenu-target-text">Apply For A Refund &#038;
819 Partial Exemption</span></a></li><li id="menu-item-2724" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2724 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/zero-rated-exempt-supplies/"><span class="ubermenu-target-title ubermenu-target-text">Zero-Rated &#038; Exempt Supplies</span></a></li><li id="menu-item-9787" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-9787 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/tax-services/vat-services/imported-services/"><span class="ubermenu-target-title ubermenu-target-text">Imported Services</span></a></li><li id="menu-item-2721" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2721 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/tax-services/vat-services/how-to-calculate-vat/"><span class="ubermenu-target-title ubermenu-target-text">Rates &#038; Calculations</span></a></li><li id="menu-item-5146" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5146 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/tax-services/vat-services/interest-penalties/"><span class="ubermenu-target-title ubermenu-target-text">Interest &#038; Penalties</span></a></li><li id="menu-item-6056" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-6056 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/tax-guide-individual-vat/"><span class="ubermenu-target-title ubermenu-target-text">Tax Guides</span></a></li></ul></li><li id="menu-item-2734" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-has-children ubermenu-item-2734 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-1-2 ubermenu-has-submenu-stack" ><a class="ubermenu-target ubermenu-target-with-icon ubermenu-item-layout-default ubermenu-item-layout-icon_left submenu-title" href="https://gra.gov.gy/tax-services/property-tax/"><i class="ubermenu-icon fas fa-home" ></i><span class="ubermenu-target-title ubermenu-target-text">Property Tax</span></a><ul  class="ubermenu-submenu ubermenu-submenu-id-2734 ubermenu-submenu-type-auto ubermenu-submenu-type-stack"  ><li id="menu-item-4063" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-4063 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/tax-services/property-tax/does-property-tax-apply-to-me/"><span class="ubermenu-target-title ubermenu-target-text">Do I Need To Submit A Return?</span></a></li><li id="menu-item-3240" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-3240 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/tax-services/property-tax/file-a-return/"><span class="ubermenu-target-title ubermenu-target-text">File A Return</span></a></li><li id="menu-item-2736" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2736 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/tax-services/property-tax/rates-and-calculation/"><span class="ubermenu-target-title ubermenu-target-text">Rates and Calculation</span></a></li><li id="menu-item-4067" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-4067 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/tax-services/property-tax/interest-and-penalties/"><span class="ubermenu-target-title ubermenu-target-text">Interest and Penalties</span></a></li><li id="menu-item-6057" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-6057 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/tax-guide-individual-property-tax/"><span class="ubermenu-target-title ubermenu-target-text">Tax Guides</span></a></li></ul></li><li id="menu-item-2737" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-has-children ubermenu-item-2737 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-1-2 ubermenu-has-submenu-stack" ><a class="ubermenu-target ubermenu-target-with-icon ubermenu-item-layout-default ubermenu-item-layout-icon_left submenu-title" href="https://gra.gov.gy/tax-services/miscellaneous-taxes/"><i class="ubermenu-icon fas fa-stream" ></i><span class="ubermenu-target-title ubermenu-target-text">Other Taxes</span></a><ul  class="ubermenu-submenu ubermenu-submenu-id-2737 ubermenu-submenu-type-auto ubermenu-submenu-type-stack"  ><li id="menu-item-2738" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2738 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/tax-services/miscellaneous-taxes/capital-gains/"><span class="ubermenu-target-title ubermenu-target-text">Capital Gains</span></a></li><li id="menu-item-3756" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-3756 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/withholding-tax/"><span class="ubermenu-target-title ubermenu-target-text">Withholding</span></a></li><li id="menu-item-5931" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5931 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/tax-services/miscellaneous-taxes/tributors-tax/"><span class="ubermenu-target-title ubermenu-target-text">Tributors Tax</span></a></li><li id="menu-item-9755" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-9755 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/tax-services/miscellaneous-taxes/partnerships/"><span class="ubermenu-target-title ubermenu-target-text">Partnership</span></a></li><li id="menu-item-6060" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-6060 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/tax-guides-miscellaneous-taxes/"><span class="ubermenu-target-title ubermenu-target-text">Tax Guides</span></a></li></ul></li><li id="menu-item-3967" class="ubermenu-item ubermenu-item-type-custom ubermenu-item-object-custom ubermenu-item-has-children ubermenu-item-3967 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-natural ubermenu-has-submenu-stack" ><a class="ubermenu-target ubermenu-target-with-icon ubermenu-item-layout-default ubermenu-item-layout-icon_left submenu-title" href="#"><i class="ubermenu-icon fas fa-indent" ></i><span class="ubermenu-target-title ubermenu-target-text">Other Services</span></a><ul  class="ubermenu-submenu ubermenu-submenu-id-3967 ubermenu-submenu-type-auto ubermenu-submenu-type-stack"  ><li id="menu-item-2726" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2726 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/compliance-3/"><span class="ubermenu-target-title ubermenu-target-text">Compliance</span></a></li><li id="menu-item-2728" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2728 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/mortgage-interest-relief/"><span class="ubermenu-target-title ubermenu-target-text">Mortgage Interest Relief</span></a></li><li id="menu-item-5282" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5282 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/tax-services/estate/"><span class="ubermenu-target-title ubermenu-target-text">Estate</span></a></li><li id="menu-item-3769" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-3769 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/tax-services/miscellaneous-taxes/professional-fees/"><span class="ubermenu-target-title ubermenu-target-text">Professional Fees</span></a></li><li id="menu-item-10261" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-10261 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/accounting-for-employees/"><span class="ubermenu-target-title ubermenu-target-text">Pay As You Earn</span></a></li><li id="menu-item-6040" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-6040 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/tax-guide-individual-other
819-services/"><span class="ubermenu-target-title ubermenu-target-text">Tax Guides</span></a></li></ul></li></ul></li><li id="menu-item-5037" class="ubermenu-item ubermenu-item-type-custom ubermenu-item-object-custom ubermenu-item-has-children ubermenu-item-5037 ubermenu-item-auto ubermenu-item-header ubermenu-item-level-1 ubermenu-column ubermenu-column-2-5 ubermenu-has-submenu-stack" ><a class="ubermenu-target ubermenu-target-with-icon ubermenu-item-layout-default ubermenu-item-layout-icon_left" href="#"><i class="ubermenu-icon fas fa-ship" ></i><span class="ubermenu-target-title ubermenu-target-text">Customs</span></a><ul  class="ubermenu-submenu ubermenu-submenu-id-5037 ubermenu-submenu-type-stack"  ><li class="ubermenu-autocolumn menu-item-5037-col-0 ubermenu-item-level-2 ubermenu-column ubermenu-column-1-2 ubermenu-has-submenu-stack ubermenu-item-type-column ubermenu-column-id-5037-col-0"><ul  class="ubermenu-submenu ubermenu-submenu-id-5037-col-0 ubermenu-submenu-type-stack"  ><li id="menu-item-6027" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-6027 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only quick-l-menu" href="https://gra.gov.gy/quick-links-2/amlcft/"><span class="ubermenu-target-title ubermenu-target-text">AML/CFT</span></a></li><li id="menu-item-3073" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-has-children ubermenu-item-3073 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto ubermenu-has-submenu-stack" ><a class="ubermenu-target ubermenu-target-with-icon ubermenu-item-layout-default ubermenu-item-layout-icon_left" href="https://gra.gov.gy/imports/"><i class="ubermenu-icon fas fa-box" ></i><span class="ubermenu-target-title ubermenu-target-text">Imports</span></a><ul  class="ubermenu-submenu ubermenu-submenu-id-3073 ubermenu-submenu-type-auto ubermenu-submenu-type-stack"  ><li id="menu-item-2740" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2740 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/customs-and-trade/imports/personal-effects/"><span class="ubermenu-target-title ubermenu-target-text">Personal Effects</span></a></li><li id="menu-item-3050" class="ubermenu-item ubermenu-item-type-custom ubermenu-item-object-custom ubermenu-item-3050 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="/imports/motor-vehicle"><span class="ubermenu-target-title ubermenu-target-text">Motor Vehicle</span></a></li></ul></li><li id="menu-item-3089" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-has-children ubermenu-item-3089 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto ubermenu-has-submenu-stack" ><a class="ubermenu-target ubermenu-target-with-icon ubermenu-item-layout-default ubermenu-item-layout-icon_left" href="https://gra.gov.gy/exports/"><i class="ubermenu-icon fas fa-boxes" ></i><span class="ubermenu-target-title ubermenu-target-text">Exports</span></a><ul  class="ubermenu-submenu ubermenu-submenu-id-3089 ubermenu-submenu-type-auto ubermenu-submenu-type-stack"  ><li id="menu-item-2742" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2742 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/customs-and-trade/exports/general-items-2/"><span class="ubermenu-target-title ubermenu-target-text">General Items</span></a></li><li id="menu-item-3094" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-3094 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/customs-and-trade/exports/manufactured-products-2/"><span class="ubermenu-target-title ubermenu-target-text">Manufactured Products</span></a></li><li id="menu-item-4258" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-4258 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/customs-and-trade/exports/rex-registration-2/"><span class="ubermenu-target-title ubermenu-target-text">Registered Exporter System (REX)</span></a></li></ul></li></ul></li><li class="ubermenu-autocolumn menu-item-5037-col-1 ubermenu-item-level-2 ubermenu-column ubermenu-column-1-2 ubermenu-has-submenu-stack ubermenu-item-type-column ubermenu-column-id-5037-col-1"><ul  class="ubermenu-submenu ubermenu-submenu-id-5037-col-1 ubermenu-submenu-type-stack"  ><li id="menu-item-6011" class="ubermenu-item ubermenu-item-type-custom ubermenu-item-object-custom ubermenu-item-has-children ubermenu-item-6011 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto ubermenu-has-submenu-stack" ><a class="ubermenu-target ubermenu-target-with-icon ubermenu-item-layout-default ubermenu-item-layout-icon_left" href="#"><i class="ubermenu-icon fas fa-book-open" ></i><span class="ubermenu-target-title ubermenu-target-text">Policies &#038; Penalties</span></a><ul  class="ubermenu-submenu ubermenu-submenu-id-6011 ubermenu-submenu-type-auto ubermenu-submenu-type-stack"  ><li id="menu-item-6013" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-6013 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/customs-penalties/"><span class="ubermenu-target-title ubermenu-target-text">Customs Penalties</span></a></li><li id="menu-item-6012" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-6012 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/whistleblower
819-policy/"><span class="ubermenu-target-title ubermenu-target-text">Whistleblower Policy</span></a></li><li id="menu-item-7614" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-7614 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/hs-2017-harmonized-system-hs/"><span class="ubermenu-target-title ubermenu-target-text">Harmonized System (HS) &#8211; 2017</span></a></li></ul></li><li id="menu-item-4119" class="ubermenu-item ubermenu-item-type-custom ubermenu-item-object-custom ubermenu-item-has-children ubermenu-item-4119 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto ubermenu-has-submenu-stack" ><a class="ubermenu-target ubermenu-target-with-icon ubermenu-item-layout-default ubermenu-item-layout-icon_left" href="#"><i class="ubermenu-icon fas fa-person-booth" ></i><span class="ubermenu-target-title ubermenu-target-text">Brokers</span></a><ul  class="ubermenu-submenu ubermenu-submenu-id-4119 ubermenu-submenu-type-auto ubermenu-submenu-type-stack"  ><li id="menu-item-4137" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-4137 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/who-is-a-broker/"><span class="ubermenu-target-title ubermenu-target-text">Who is a Broker?</span></a></li><li id="menu-item-4136" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-4136 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/requirements-to-become-a-broker/"><span class="ubermenu-target-title ubermenu-target-text">Become A Broker</span></a></li><li id="menu-item-6283" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-6283 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/who-is-a-broker/tariff-specification-code-finder-tscs/"><span class="ubermenu-target-title ubermenu-target-text">Tariff Specification Code Finder (TSCs)</span></a></li></ul></li><li id="menu-item-5720" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-has-children ubermenu-item-5720 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto ubermenu-has-submenu-stack" ><a class="ubermenu-target ubermenu-target-with-icon ubermenu-item-layout-default ubermenu-item-layout-icon_left" href="https://gra.gov.gy/exemptions/"><i class="ubermenu-icon fas fa-calendar-check" ></i><span class="ubermenu-target-title ubermenu-target-text">Exemptions</span></a><ul  class="ubermenu-submenu ubermenu-submenu-id-5720 ubermenu-submenu-type-auto ubermenu-submenu-type-stack"  ><li id="menu-item-5729" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5729 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/exemptions/manufacturer-imports/"><span class="ubermenu-target-title ubermenu-target-text">Manufacturer Imports</span></a></li><li id="menu-item-5728" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5728 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/exemptions/government-contracts/"><span class="ubermenu-target-title ubermenu-target-text">Government Contracts</span></a></li><li id="menu-item-5727" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5727 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/exemptions/government-department-ministries/"><span class="ubermenu-target-title ubermenu-target-text">Government Department &#038; Ministries</span></a></li><li id="menu-item-5726" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5726 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/exemptions/pharmacies/"><span class="ubermenu-target-title ubermenu-target-text">Pharmacies</span></a></li><li id="menu-item-5725" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5725 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/exemptions/large-scale-miners/"><span class="ubermenu-target-title ubermenu-target-text">Large Scale Miners</span></a></li><li id="menu-item-5724" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5724 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/exemptions/investment-agreements/"><span class="ubermenu-target-title ubermenu-target-text">Investment Agreements</span></a></li><li id="menu-item-5723" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5723 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/exemptions/forestry-products/"><span class="ubermenu-target-title ubermenu-target-text">Forestry Products</span></a></li><li id="menu-item-5722" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5722 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/exemptions/fishing-industry/"><span class="ubermenu-target-title ubermenu-target-text">Fishing Industry</span></a></li><li id="menu-item-5721" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5721 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/exemptions/diplomats/"><span class="ubermenu-target-title ubermenu-target-text">Diplomats</span></a></li><li id="menu-item-6058" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-6058 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/tax-guide-individual-customs-exemptions/"><span class="ubermenu-target-title ubermenu-target-text">Tax Guides</span></a></li></ul></li></ul></li></ul></li><li id="menu-item-5943" class="ubermenu-item ubermenu-item-type-custom ubermenu-item-object-custom ubermenu-item-has-children ubermenu-item-5943 ubermenu-item-auto ubermenu-item-header ubermenu-item-level-1 ubermenu-column ubermenu-column-2-5 ubermenu-has-submenu-stack" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="#"><span class="ubermenu-target-title ubermenu-target-text">Licence Revenue Office</span></a><ul  class="ubermenu-submenu ubermenu-submenu-id-5943 ubermenu-submenu-type-auto ubermenu-submenu-type-stack"  ><li id="menu-item-3109" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-has-children ubermenu-item-3109 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-1-2 ubermenu-has-submenu-stack" ><a class="ubermenu-target ubermenu-target-with-icon ubermenu-item-layout-default ubermenu-item-layout-icon_left submenu-title" href="https://gra.gov.gy/driver-licence/"><i class="ubermenu-icon far fa-id-card" ></i><span class="ubermenu-target-title ubermenu-target-text">Driver Licence</span></a><ul  class="ubermenu-submenu ubermenu-submenu-id-3109 ubermenu-submenu-type-auto ubermenu-submenu-type-stack"  ><li id="menu-item-2750" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2750 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/driver-licence/get-your-prov
819isional-licence/"><span class="ubermenu-target-title ubermenu-target-text">Get A Provisional Licence</span></a></li><li id="menu-item-2745" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2745 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/driver-licence/apply/"><span class="ubermenu-target-title ubermenu-target-text">Apply For A New Licence</span></a></li><li id="menu-item-2746" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2746 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/driver-licence/renew/"><span class="ubermenu-target-title ubermenu-target-text">Renew A Licence</span></a></li><li id="menu-item-5996" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5996 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/driver-licence/apply-for-a-new-renewal-hire-car-licence/"><span class="ubermenu-target-title ubermenu-target-text">Apply For A New/Renewal Hire Car Licence</span></a></li><li id="menu-item-2747" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2747 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/driver-licence/replace-your-lost-or-damaged-licence/"><span class="ubermenu-target-title ubermenu-target-text">Replace A Lost Or Damaged Licence</span></a></li><li id="menu-item-2748" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2748 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/driver-licence/get-an-international-drivers-permit/"><span class="ubermenu-target-title ubermenu-target-text">Get An International Driver’s Permit</span></a></li><li id="menu-item-2749" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2749 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/driver-licence/get-a-licence-using-your-foreign-licence/"><span class="ubermenu-target-title ubermenu-target-text">Get A Permit Using Your Foreign Licence</span></a></li><li id="menu-item-2751" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2751 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/driver-licence/get-a-conductors-licence/"><span class="ubermenu-target-title ubermenu-target-text">Get A Conductor&#8217;s Licence</span></a></li></ul></li><li id="menu-item-3112" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-has-children ubermenu-item-3112 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-1-2 ubermenu-has-submenu-stack" ><a class="ubermenu-target ubermenu-target-with-icon ubermenu-item-layout-default ubermenu-item-layout-icon_left submenu-title" href="https://gra.gov.gy/vehicles/"><i class="ubermenu-icon fas fa-car-alt" ></i><span class="ubermenu-target-title ubermenu-target-text">Motor Vehicle</span></a><ul  class="ubermenu-submenu ubermenu-submenu-id-3112 ubermenu-submenu-type-auto ubermenu-submenu-type-stack"  ><li id="menu-item-4115" class="ubermenu-item ubermenu-item-type-custom ubermenu-item-object-custom ubermenu-item-has-children ubermenu-item-4115 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto ubermenu-has-submenu-stack" ><span class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only submenu-title"><span class="ubermenu-target-title ubermenu-target-text">Registration</span></span><ul  class="ubermenu-submenu ubermenu-submenu-id-4115 ubermenu-submenu-type-auto ubermenu-submenu-type-stack"  ><li id="menu-item-3110" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-3110 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/vehicles/register-your-motor-vehicle/"><span class="ubermenu-target-title ubermenu-target-text">Register A Motor Vehicle</span></a></li><li id="menu-item-16026" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-16026 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/licence-plate-series/"><span class="ubermenu-target-title ubermenu-target-text">Plate Series</span></a></li><li id="menu-item-3113" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-3113 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/vehicles/replace-your-lost-or-damaged-motor-vehicle-registration/"><span class="ubermenu-target-title ubermenu-target-text">Replace A Lost Or Damaged Registration</span></a></li><li id="menu-item-3119" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-3119 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/vehicles/transfer-ownership-of-your-motor-vehicle/"><span class="ubermenu-target-title ubermenu-target-text">Transfer  Ownership</span></a></li><li id="menu-item-3120" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-3120 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/vehicles/change-the-colour-of-your-motor-vehicle/"><span class="ubermenu-target-title ubermenu-target-text">Change The Colour Of A Vehicle</span></a></li><li id="menu-item-3122" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-3122 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/vehicles/change-the-intended-use-of-motor-vehicle/"><span class="ubermenu-target-title ubermenu-target-text">Change Of Intended Use</span></a></li></ul></li><li id="menu-item-4116" class="ubermenu-item ubermenu-item-type-custom ubermenu-item-object-custom ubermenu-item-has-children ubermenu-item-4116 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto ubermenu-has-submenu-stack" ><span class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only submenu-title"><span class="ubermenu-target-title ubermenu-target-text">Licence</span></span><ul  class="ubermenu-submenu ubermenu-submenu-id-4116 ubermenu-submenu-type-auto ubermenu-submenu-type-stack"  ><li id="menu-item-2754" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2754 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/vehicles/new-renewal-motor-vehicle-licence/"><span class="ubermenu-target-title ubermenu-target-text">
819New or Renewal</span></a></li><li id="menu-item-3115" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-3115 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/vehicles/replace-your-lost-or-damaged-motor-vehicle-licence/"><span class="ubermenu-target-title ubermenu-target-text">Replace A Lost Or Damaged Licence</span></a></li></ul></li></ul></li></ul></li><li class="ubermenu-retractor ubermenu-retractor-mobile"><i class="fas fa-times"></i> Close</li></ul></li><li id="menu-item-2646" class="ubermenu-item ubermenu-item-type-custom ubermenu-item-object-custom ubermenu-item-has-children ubermenu-item-2646 ubermenu-item-level-0 ubermenu-column ubermenu-column-auto ubermenu-has-submenu-drop ubermenu-has-submenu-mega" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-content-align-center ubermenu-item-layout-text_only" href="#" tabindex="0"><span class="ubermenu-target-title ubermenu-target-text">Business</span><i class='ubermenu-sub-indicator fas fa-angle-down'></i></a><ul  class="ubermenu-submenu ubermenu-submenu-id-2646 ubermenu-submenu-type-auto ubermenu-submenu-type-mega ubermenu-submenu-drop ubermenu-submenu-align-full_width"  ><li id="menu-item-2659" class="ubermenu-item ubermenu-item-type-custom ubermenu-item-object-custom ubermenu-item-has-children ubermenu-item-2659 ubermenu-item-auto ubermenu-item-header ubermenu-item-level-1 ubermenu-column ubermenu-column-1-5 ubermenu-has-submenu-stack" ><a class="ubermenu-target ubermenu-target-with-icon ubermenu-item-layout-default ubermenu-item-layout-icon_left quick-root" href="#"><i class="ubermenu-icon fas fa-hand-pointer" ></i><span class="ubermenu-target-title ubermenu-target-text">Quick Links</span></a><ul  class="ubermenu-submenu ubermenu-submenu-id-2659 ubermenu-submenu-type-auto ubermenu-submenu-type-stack"  ><li id="menu-item-11936" class="ubermenu-item ubermenu-item-type-custom ubermenu-item-object-custom ubermenu-item-11936 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only quick-l-menu" target="_blank" href="https://eservices.gra.gov.gy/Login"><span class="ubermenu-target-title ubermenu-target-text">Optimal eServices</span></a></li><li id="menu-item-5752" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5752 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only quick-l-menu" href="https://gra.gov.gy/introduction-to-eservices/"><span class="ubermenu-target-title ubermenu-target-text">Introduction to Optimal eServices</span></a></li><li id="menu-item-7791" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-7791 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only quick-l-menu" href="https://gra.gov.gy/optimal/"><span class="ubermenu-target-title ubermenu-target-text">Optimal RMS</span></a></li><li id="menu-item-11225" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-11225 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only quick-l-menu" href="https://gra.gov.gy/tax-calendar/"><span class="ubermenu-target-title ubermenu-target-text">Tax Calendar</span></a></li><li id="menu-item-2660" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2660 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only quick-l-menu" href="https://gra.gov.gy/quick-links-2/file-corporation-tax-return/"><span class="ubermenu-target-title ubermenu-target-text">File A Corporation Tax Return</span></a></li><li id="menu-item-15599" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-15599 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-target-with-image ubermenu-item-layout-image_left quick-l-menu" href="https://gra.gov.gy/padna/"><img loading="lazy" class="ubermenu-image ubermenu-image-size-full" src="https://gra.gov.gy/storage/2024/05/padna_dark_logo.png" width="40" height="40" alt=""  />
819<span class="ubermenu-target-title ubermenu-target-text">mobile app</span></a></li><li id="menu-item-10262" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-10262 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only quick-l-menu" href="https://gra.gov.gy/business/tax-operations-and-services/accounting-for-employees/"><span class="ubermenu-target-title ubermenu-target-text">Pay As You Earn</span></a></li><li id="menu-item-15485" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-15485 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only quick-l-menu" href="https://gra.gov.gy/business/tax-operations-and-services/accounting-for-employees/7b-generation/"><span class="ubermenu-target-title ubermenu-target-text">7B Generation</span></a></li><li id="menu-item-4344" class="ubermenu-item ubermenu-item-type-custom ubermenu-item-object-custom ubermenu-item-4344 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only quick-l-menu" href="/business/tax-operations-and-services/value-add-tax-services/file-your-returns/"><span class="ubermenu-target-title ubermenu-target-text">File A VAT Return</span></a></li><li id="menu-item-2663" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2663 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only quick-l-menu" href="https://gra.gov.gy/quick-links-2/start-your-business/"><span class="ubermenu-target-title ubermenu-target-text">Starting Your Business?</span></a></li><li id="menu-item-11834" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-11834 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only quick-l-menu" href="https://gra.gov.gy/quick-links-2/calculators/"><span class="ubermenu-target-title ubermenu-target-text">Calculators and Tools</span></a></li><li id="menu-item-4388" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-4388 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only quick-l-menu" href="https://gra.gov.gy/quick-links-2/fatca-agreement/"><span class="ubermenu-target-title ubermenu-target-text">FATCA Agreement</span></a></li><li id="menu-item-6026" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-6026 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only quick-l-menu" href="https://gra.gov.gy/quick-links-2/amlcft/"><span class="ubermenu-target-title ubermenu-target-text">AML/CFT</span></a></li><li id="menu-item-2667" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2667 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only quick-l-menu" href="https://gra.gov.gy/quick-links-2/banking-institutions/"><span class="ubermenu-target-title ubermenu-target-text">Banking Institutions &#8211; MIR</span></a></li><li id="menu-item-5817" class="ubermenu-item ubermenu-item-type-custom ubermenu-item-object-custom ubermenu-item-5817 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only quick-l-menu" href="/exchange-rates/"><span class="ubermenu-target-title ubermenu-target-text">Exchange Rates</span></a></li><li id="menu-item-6090" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-6090 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only quick-l-menu" href="https://gra.gov.gy/other-major-services/"><span class="ubermenu-target-title ubermenu-target-text">Other Major Services</span></a></li></ul></li><li id="menu-item-2669" class="ubermenu-item ubermenu-item-type-custom ubermenu-item-object-custom ubermenu-item-has-children ubermenu-item-2669 ubermenu-item-auto ubermenu-item-header ubermenu-item-level-1 ubermenu-column ubermenu-column-2-5 ubermenu-has-submenu-stack" ><a class="ubermenu-target ubermenu-target-with-icon ubermenu-item-layout-default ubermenu-item-layout-icon_left" href="#"><i class="ubermenu-icon fas fa-hand-holding-usd" ></i><span class="ubermenu-target-title ubermenu-target-text">Tax Services</span></a><ul  class="ubermenu-submenu ubermenu-submenu-id-2669 ubermenu-submenu-type-auto ubermenu-submenu-type-stack ubermenu-autoclear"  ><li id="menu-item-2677" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-has-children ubermenu-item-2677 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-1-2 ubermenu-has-submenu-stack" ><a class="ubermenu-target ubermenu-target-with-icon ubermenu-item-layout-default ubermenu-item-layout-icon_left submenu-title" href="https://gra.gov.gy/business/tax-operations-and-services/taxpayer-identification-number/"><i class="ubermenu-icon fas fa-digital-tachograph" ></i><span class="ubermenu-target-title ubermenu-target-text">TIN</span></a><ul  class="ubermenu-submenu ubermenu-submenu-id-2677 ubermenu-submenu-type-auto ubermenu-submenu-type-stack"  ><li id="menu-item-5178" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5178 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/do-i-need-a-tin/"><span class="ubermenu-target-title ubermenu-target-text">Do I Need A TIN?</span></a></li><li id="menu-item-5177" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5177 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/apply-for-a-tin/"><span class="ubermenu-target-title ubermenu-target-text">Apply For A TIN</span></a></li><li id="menu-item-5176" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5176 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/cost-of-a-new-or-replacement-tin/"><span class="ubermenu-target-title ubermenu-target-text">Cost Of A New Or Replacement TIN</span></a></li><li id="menu-item-5175" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5175 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/update-your-tin/"><span class="ubermenu-target-title ubermenu-target-text">Update Your TIN</span></a></li><li id="menu-item-5174" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5174 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/replace-a-lost-or-damaged-tin/"><span class="ubermenu-target-title ubermenu-target-text">Replace A Lost Or Damaged TIN</span></a></li><li id="menu-item-6062" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-6062 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/tax-guide-individual-tin/"><span class="ubermenu-target-title ubermenu-target-text">Tax Guides</span></a></li></ul></li><li id="menu-item-2680" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-has-children ubermenu-item-2680 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-1-2 ubermenu-has-submenu-stack" ><a class="ubermenu-target ubermenu-target-with-icon ubermenu-item-layout-default ubermenu-item-layout-icon_left submenu-title" href="https://gra.gov.gy/business/tax-operations-and-services/accounting-for-employees/"><i class="ubermenu-icon fas fa-file-alt" ></i><span class="ubermenu-target-title ubermenu-target-text">Pay As You Earn</span></a><ul  class="ubermenu-submenu ubermenu-submenu-id-2680 ubermenu-submenu-type-auto ubermenu-submenu-type-stack"  ><li id="menu-item-5240" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5240 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/accounting-for-employees/do-i-need-to-submit-paye/"><span class="ubermenu-target-title ubermenu-target-text">Do I Need To Submit PAYE?</span></a></li><li id="menu-item-5237" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5237 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/accounting-for-employees/file-your-paye/"><span class="ubermenu-target-title ubermenu-target-text">File Your PAYE</span></a></li><li id="menu-item-5239" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5239 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/accounting-for-employees/rates-calculations/"><span class="ubermenu-target-title ubermenu-target-text">Rates &#038; Calculations</span></a></li><li id="menu-item-5242" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5242 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/accounting-for-employees/interest-penalties/"><span class="ubermenu-target-title ubermenu-target-text">Interest &#038; Penalties</span></a></li><li id="menu-item-15484" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-15484 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/accounting-for-employees/7b-generation/"><span class="ubermenu-target-title ubermenu-target-text">7B Generation</span></a></li></ul></li><li id="menu-item-2670" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-has-children ubermenu-item-2670 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-1-2 ubermenu-has-submenu-stack" ><a class="ubermenu-target ubermenu-target-with-icon ubermenu-item-layout-default ubermenu-item-layout-icon_left submenu-title" href="https://gra.gov.gy/business/tax-operations-and-services/value-add-tax-services/"><i class="ubermenu-icon fas fa-percent" ></i><span class="ubermenu-target-title ubermenu-target-text">Value Added Tax</span></a><ul  class="ubermenu-submenu ubermenu-submenu-id-2670 ubermenu-submenu-type-auto ubermenu-submenu-type-stack"  ><li id="menu-item-2671" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2671 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/value-add-tax-services/register-for-vat/"><span class="ubermenu-target-title ubermenu-target-text">Register For VAT</span></a></li><li id="menu-item-2672" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2672 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/value-add-tax-services/file-your-returns/"><span class="ubermenu-target-title ubermenu-target-text">File A Return</span></a></li><li id="menu-item-2673" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2673 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/value-add-tax-services/filing-an-objection/"><span class="ubermenu-target-title ubermenu-target-text">File An Objection &#038; Appeal</span></a></li><li id="menu-item-2674" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2674 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/value-add-tax-services/application-for-refunds/"><span class="ubermenu-target-title ubermenu-target-text">Apply For A Refund &#038;
819 Partial Exemption</span></a></li><li id="menu-item-2676" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2676 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/value-add-tax-services/zero-rated/"><span class="ubermenu-target-title ubermenu-target-text">Zero-Rated &#038; Exempt Supplies</span></a></li><li id="menu-item-9786" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-9786 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/value-add-tax-services/imported-services/"><span class="ubermenu-target-title ubermenu-target-text">Imported Services</span></a></li><li id="menu-item-3233" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-3233 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/value-add-tax-services/how-to-calculate-vat/"><span class="ubermenu-target-title ubermenu-target-text">Rates &#038; Calculations</span></a></li><li id="menu-item-5184" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5184 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/value-add-tax-services/interest-penalties/"><span class="ubermenu-target-title ubermenu-target-text">Interest &#038; Penalties</span></a></li><li id="menu-item-6055" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-6055 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/tax-guide-business-vat/"><span class="ubermenu-target-title ubermenu-target-text">Tax Guides</span></a></li></ul></li><li id="menu-item-3236" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-has-children ubermenu-item-3236 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-1-2 ubermenu-has-submenu-stack" ><a class="ubermenu-target ubermenu-target-with-icon ubermenu-item-layout-default ubermenu-item-layout-icon_left submenu-title" href="https://gra.gov.gy/business/tax-operations-and-services/income-tax/"><i class="ubermenu-icon fas fa-industry" ></i><span class="ubermenu-target-title ubermenu-target-text">Income Tax</span></a><ul  class="ubermenu-submenu ubermenu-submenu-id-3236 ubermenu-submenu-type-auto ubermenu-submenu-type-stack"  ><li id="menu-item-2682" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2682 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/income-tax/submission-of-returns/"><span class="ubermenu-target-title ubermenu-target-text">Who Should File A Return</span></a></li><li id="menu-item-3234" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-3234 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/quick-links-2/file-corporation-tax-return/"><span class="ubermenu-target-title ubermenu-target-text">File A Return</span></a></li><li id="menu-item-5302" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5302 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/quick-links-2/rates-calculations/"><span class="ubermenu-target-title ubermenu-target-text">Rates &#038; Calculations</span></a></li><li id="menu-item-3237" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-3237 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/income-tax/allowances/"><span class="ubermenu-target-title ubermenu-target-text">Taxable &#038; Non-Taxable Allowances</span></a></li><li id="menu-item-5301" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5301 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/quick-links-2/interest-penalties/"><span class="ubermenu-target-title ubermenu-target-text">Interest &#038; Penalties</span></a></li></ul></li><li id="menu-item-2683" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-has-children ubermenu-item-2683 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-1-2 ubermenu-has-submenu-stack" ><a class="ubermenu-target ubermenu-target-with-icon ubermenu-item-layout-default ubermenu-item-layout-icon_left submenu-title" href="https://gra.gov.gy/business/tax-operations-and-services/property-tax/"><i class="ubermenu-icon fas fa-home" ></i><span class="ubermenu-target-title ubermenu-target-text">Property Tax</span></a><ul  class="ubermenu-submenu ubermenu-submenu-id-2683 ubermenu-submenu-type-auto ubermenu-submenu-type-stack"  ><li id="menu-item-4559" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-4559 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/property-tax/who-must-submit-a-return/"><span class="ubermenu-target-title ubermenu-target-text">
819Do I Need To Submit A Return?</span></a></li><li id="menu-item-3238" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-3238 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/property-tax/submitting-your-returns/"><span class="ubermenu-target-title ubermenu-target-text">File A Return</span></a></li><li id="menu-item-2685" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2685 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/property-tax/determining-net-property/"><span class="ubermenu-target-title ubermenu-target-text">Rates And Calculations</span></a></li><li id="menu-item-5403" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5403 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/property-tax/interest-penalties/"><span class="ubermenu-target-title ubermenu-target-text">Interest &#038; Penalties</span></a></li></ul></li><li id="menu-item-2687" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-has-children ubermenu-item-2687 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-1-2 ubermenu-has-submenu-stack" ><a class="ubermenu-target ubermenu-target-with-icon ubermenu-item-layout-default ubermenu-item-layout-icon_left submenu-title" href="https://gra.gov.gy/business/tax-operations-and-services/miscellaneous-taxes/"><i class="ubermenu-icon fas fa-stream" ></i><span class="ubermenu-target-title ubermenu-target-text">Other Taxes</span></a><ul  class="ubermenu-submenu ubermenu-submenu-id-2687 ubermenu-submenu-type-auto ubermenu-submenu-type-stack"  ><li id="menu-item-2688" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2688 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/capital-gains/"><span class="ubermenu-target-title ubermenu-target-text">Capital Gains</span></a></li><li id="menu-item-4851" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-4851 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/miscellaneous-taxes/environmental-levy-business/"><span class="ubermenu-target-title ubermenu-target-text">Environmental Levy</span></a></li><li id="menu-item-4853" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-4853 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/miscellaneous-taxes/excise-tax-business/"><span class="ubermenu-target-title ubermenu-target-text">Excise</span></a></li><li id="menu-item-11306" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-11306 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/excise-stamp-control-programme/"><span class="ubermenu-target-title ubermenu-target-text">Excise Stamp Control Programme</span></a></li><li id="menu-item-4852" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-4852 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/miscellaneous-taxes/premium-tax-business/"><span class="ubermenu-target-title ubermenu-target-text">Premium</span></a></li><li id="menu-item-4854" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-4854 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/miscellaneous-taxes/withholding-tax-business/"><span class="ubermenu-target-title ubermenu-target-text">Withholding</span></a></li><li id="menu-item-5621" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5621 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/miscellaneous-taxes/travel-airport/"><span class="ubermenu-target-title ubermenu-target-text">
819Travel Airport</span></a></li><li id="menu-item-5620" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5620 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/miscellaneous-taxes/travel-voucher/"><span class="ubermenu-target-title ubermenu-target-text">Travel Voucher</span></a></li></ul></li><li id="menu-item-5116" class="ubermenu-item ubermenu-item-type-custom ubermenu-item-object-custom ubermenu-item-has-children ubermenu-item-5116 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-1-2 ubermenu-has-submenu-stack" ><a class="ubermenu-target ubermenu-target-with-icon ubermenu-item-layout-default ubermenu-item-layout-icon_left submenu-title" href="#"><i class="ubermenu-icon fas fa-indent" ></i><span class="ubermenu-target-title ubermenu-target-text">Other Services</span></a><ul  class="ubermenu-submenu ubermenu-submenu-id-5116 ubermenu-submenu-type-auto ubermenu-submenu-type-stack"  ><li id="menu-item-2686" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2686 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/tax-operations-and-services/compliance/"><span class="ubermenu-target-title ubermenu-target-text">Compliance</span></a></li></ul></li></ul></li><li id="menu-item-2689" class="ubermenu-item ubermenu-item-type-custom ubermenu-item-object-custom ubermenu-item-has-children ubermenu-item-2689 ubermenu-item-auto ubermenu-item-header ubermenu-item-level-1 ubermenu-column ubermenu-column-2-5 ubermenu-has-submenu-stack" ><a class="ubermenu-target ubermenu-target-with-icon ubermenu-item-layout-default ubermenu-item-layout-icon_left" href="#"><i class="ubermenu-icon fas fa-ship" ></i><span class="ubermenu-target-title ubermenu-target-text">Customs</span></a><ul  class="ubermenu-submenu ubermenu-submenu-id-2689 ubermenu-submenu-type-stack"  ><li class="ubermenu-autocolumn menu-item-2689-col-0 ubermenu-item-level-2 ubermenu-column ubermenu-column-1-2 ubermenu-has-submenu-stack ubermenu-item-type-column ubermenu-column-id-2689-col-0"><ul  class="ubermenu-submenu ubermenu-submenu-id-2689-col-0 ubermenu-submenu-type-stack"  ><li id="menu-item-2690" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-has-children ubermenu-item-2690 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto ubermenu-has-submenu-stack" ><a class="ubermenu-target ubermenu-target-with-icon ubermenu-item-layout-default ubermenu-item-layout-icon_left" href="https://gra.gov.gy/business/customs-and-trade/imports/"><i class="ubermenu-icon fas fa-box" ></i><span class="ubermenu-target-title ubermenu-target-text">Imports</span></a><ul  class="ubermenu-submenu ubermenu-submenu-id-2690 ubermenu-submenu-type-auto ubermenu-submenu-type-stack"  ><li id="menu-item-2691" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2691 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/customs-and-trade/imports/commercial/"><span class="ubermenu-target-title ubermenu-target-text">Commercial</span></a></li><li id="menu-item-2692" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2692 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/customs-and-trade/imports/forestry-products/"><span class="ubermenu-target-title ubermenu-target-text">Forestry Products</span></a></li><li id="menu-item-2693" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2693 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/customs-and-trade/imports/general-items-prohibited/"><span class="ubermenu-target-title ubermenu-target-text">General Items – Prohibited</span></a></li>
819<li id="menu-item-10749" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-10749 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/customs-and-trade/imports/list-of-capital-equipment-and-machinery-for-zero-rating-of-value-added-tax-pdf/"><span class="ubermenu-target-title ubermenu-target-text">Zero -Rated Equipment &#038; Machinery</span></a></li></ul></li><li id="menu-item-2695" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-has-children ubermenu-item-2695 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto ubermenu-has-submenu-stack" ><a class="ubermenu-target ubermenu-target-with-icon ubermenu-item-layout-default ubermenu-item-layout-icon_left submenu-title" href="https://gra.gov.gy/business/customs-and-trade/exports/"><i class="ubermenu-icon fas fa-boxes" ></i><span class="ubermenu-target-title ubermenu-target-text">Exports</span></a><ul  class="ubermenu-submenu ubermenu-submenu-id-2695 ubermenu-submenu-type-auto ubermenu-submenu-type-stack"  ><li id="menu-item-5432" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5432 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/customs-and-trade/exports/general-items/"><span class="ubermenu-target-title ubermenu-target-text">General Items</span></a></li><li id="menu-item-3242" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-3242 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/customs-and-trade/exports/manufactured-products/"><span class="ubermenu-target-title ubermenu-target-text">Manufactured Products</span></a></li><li id="menu-item-5942" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5942 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/customs-and-trade/exports/rex-registration/"><span class="ubermenu-target-title ubermenu-target-text">Registered Exporter System (REX)</span></a></li></ul></li><li id="menu-item-6014" class="ubermenu-item ubermenu-item-type-custom ubermenu-item-object-custom ubermenu-item-has-children ubermenu-item-6014 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto ubermenu-has-submenu-stack" ><a class="ubermenu-target ubermenu-target-with-icon ubermenu-item-layout-default ubermenu-item-layout-icon_left" href="#"><i class="ubermenu-icon fas fa-book-open" ></i><span class="ubermenu-target-title ubermenu-target-text">Policies &#038; Penalties</span></a><ul  class="ubermenu-submenu ubermenu-submenu-id-6014 ubermenu-submenu-type-auto ubermenu-submenu-type-stack"  ><li id="menu-item-6016" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-6016 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/customs-penalties/"><span class="ubermenu-target-title ubermenu-target-text">Customs Penalties</span></a></li><li id="menu-item-6015" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-6015 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/whistleblower
819-policy/"><span class="ubermenu-target-title ubermenu-target-text">Whistleblower Policy</span></a></li><li id="menu-item-7612" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-7612 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/hs-2017-harmonized-system-hs/"><span class="ubermenu-target-title ubermenu-target-text">Harmonized System (HS) &#8211; 2017</span></a></li></ul></li></ul></li><li class="ubermenu-autocolumn menu-item-2689-col-1 ubermenu-item-level-2 ubermenu-column ubermenu-column-1-2 ubermenu-has-submenu-stack ubermenu-item-type-column ubermenu-column-id-2689-col-1"><ul  class="ubermenu-submenu ubermenu-submenu-id-2689-col-1 ubermenu-submenu-type-stack"  ><li id="menu-item-2698" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-has-children ubermenu-item-2698 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-natural ubermenu-has-submenu-stack" ><a class="ubermenu-target ubermenu-target-with-icon ubermenu-item-layout-default ubermenu-item-layout-icon_left submenu-title" href="https://gra.gov.gy/business/customs-and-trade/brokers/"><i class="ubermenu-icon fas fa-user-edit" ></i><span class="ubermenu-target-title ubermenu-target-text">Brokers</span></a><ul  class="ubermenu-submenu ubermenu-submenu-id-2698 ubermenu-submenu-type-auto ubermenu-submenu-type-stack"  ><li id="menu-item-2699" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2699 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/customs-and-trade/brokers/become-a-broker/"><span class="ubermenu-target-title ubermenu-target-text">Become A Broker</span></a></li><li id="menu-item-2700" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2700 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/customs-and-trade/brokers/registered-brokers/"><span class="ubermenu-target-title ubermenu-target-text">Registered Brokers</span></a></li><li id="menu-item-2701" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2701 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/customs-and-trade/brokers/fees/"><span class="ubermenu-target-title ubermenu-target-text">Fees</span></a></li><li id="menu-item-6284" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-6284 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/customs-and-trade/brokers/tariff-specification-code-finder-tscs/"><span class="ubermenu-target-title ubermenu-target-text">Tariff Specification Code Finder (TSCs)</span></a></li></ul></li><li id="menu-item-3295" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-has-children ubermenu-item-3295 ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-natural ubermenu-has-submenu-stack" ><a class="ubermenu-target ubermenu-target-with-icon ubermenu-item-layout-default ubermenu-item-layout-icon_left submenu-title" href="https://gra.gov.gy/business/customs-and-trade/exemptions/"><i class="ubermenu-icon fas fa-calendar-check" ></i><span class="ubermenu-target-title ubermenu-target-text">Exemptions</span></a><ul  class="ubermenu-submenu ubermenu-submenu-id-3295 ubermenu-submenu-type-auto ubermenu-submenu-type-stack"  ><li id="menu-item-4536" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-4536 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/customs-and-trade/exemptions/manufacturer-imports/"><span class="ubermenu-target-title ubermenu-target-text">Manufacturer Imports</span></a></li><li id="menu-item-4535" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-4535 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/customs-and-trade/exemptions/government-contracts/"><span class="ubermenu-target-title ubermenu-target-text">Government Contracts</span></a></li><li id="menu-item-4534" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-4534 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/customs-and-trade/exemptions/government-department-ministries/"><span class="ubermenu-target-title ubermenu-target-text">Government Agencies</span></a></li><li id="menu-item-4533" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-4533 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/customs-and-trade/exemptions/pharmacies/"><span class="ubermenu-target-title ubermenu-target-text">Pharmacies</span></a></li><li id="menu-item-4532" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-4532 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/customs-and-trade/exemptions/large-scale-miners/"><span class="ubermenu-target-title ubermenu-target-text">Large Scale Miners</span></a></li><li id="menu-item-4531" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-4531 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/customs-and-trade/exemptions/investment-agreements/"><span class="ubermenu-target-title ubermenu-target-text">Investment Agreements</span></a></li><li id="menu-item-4530" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-4530 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/customs-and-trade/exemptions/forestry-products/"><span class="ubermenu-target-title ubermenu-target-text">Forestry Products</span></a></li><li id="menu-item-5658" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5658 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/customs-and-trade/exemptions/fishing-industry/"><span class="ubermenu-target-title ubermenu-target-text">Fishing Industry</span></a></li><li id="menu-item-5657" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-5657 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/customs-and-trade/exemptions/diplomats/"><span class="ubermenu-target-title ubermenu-target-text">Diplomats</span></a></li><li id="menu-item-6061" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-6061 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/tax-guide-individual-customs-exemptions/"><span class="ubermenu-target-title ubermenu-target-text">Tax Guides</span></a></li></ul></li></ul></li></ul></li><li id="menu-item-2702" class="ubermenu-item ubermenu-item-type-custom ubermenu-item-object-custom ubermenu-item-has-children ubermenu-item-2702 ubermenu-item-auto ubermenu-item-header ubermenu-item-level-1 ubermenu-column ubermenu-column-2-5 ubermenu-has-submenu-stack" ><a class="ubermenu-target ubermenu-target-with-icon ubermenu-item-layout-default ubermenu-item-layout-icon_left" href="#"><i class="ubermenu-icon fas fa-address-card" ></i><span class="ubermenu-target-title ubermenu-target-text">Licence Revenue Office</span></a><ul  class="ubermenu-submenu ubermenu-submenu-id-2702 ubermenu-submenu-type-auto ubermenu-submenu-type-stack ubermenu-autoclear"  ><li id="menu-item-3325" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-has-children ubermenu-item-3325 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-1-2 ubermenu-has-submenu-stack" ><a class="ubermenu-target ubermenu-target-with-icon ubermenu-item-layout-default ubermenu-item-layout-icon_left submenu-title" href="https://gra.gov.gy/business/motor-vehicle/"><i class="ubermenu-icon fas fa-car-alt" ></i><span class="ubermenu-target-title ubermenu-target-text">Motor Vehicle</span></a><ul  class="ubermenu-submenu ubermenu-submenu-id-3325 ubermenu-submenu-type-auto ubermenu-submenu-type-stack"  ><li id="menu-item-4565" class="ubermenu-item ubermenu-item-type-custom ubermenu-item-object-custom ubermenu-item-has-children ubermenu-item-4565 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto ubermenu-has-submenu-stack" ><span class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only submenu-title"><span class="ubermenu-target-title ubermenu-target-text">Registration</span></span><ul  class="ubermenu-submenu ubermenu-submenu-id-4565 ubermenu-submenu-type-auto ubermenu-submenu-type-stack"  ><li id="menu-item-3326" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-3326 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/motor-vehicle/register-your-motor-vehicle/"><span class="ubermenu-target-title ubermenu-target-text">Register A Motor Vehicle</span></a></li><li id="menu-item-16035" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-16035 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/licence-plate-series/"><span class="ubermenu-target-title ubermenu-target-text">Plate Series</span></a></li><li id="menu-item-3330" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-3330 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/motor-vehicle/transfer-motor-vehicle/"><span class="ubermenu-target-title ubermenu-target-text">Transfer Ownership</span></a></li><li id="menu-item-3328" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-3328 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/motor-vehicle/replace-lost-registration/"><span class="ubermenu-target-title ubermenu-target-text">Replace A Lost Or Damaged Registration</span></a></li><li id="menu-item-3331" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-3331 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/motor-vehicle/change-motor-vehicle-color/"><span class="ubermenu-target-title ubermenu-target-text">Change The Colour Of A Vehicle</span></a></li><li id="menu-item-2709" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-2709 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/motor-vehicle/change-motor-vehicle-use/"><span class="ubermenu-target-title ubermenu-target-text">Change Of Intended Use</span></a></li></ul></li><li id="menu-item-4566" class="ubermenu-item ubermenu-item-type-custom ubermenu-item-object-custom ubermenu-item-has-children ubermenu-item-4566 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto ubermenu-has-submenu-stack" ><span class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only submenu-title"><span class="ubermenu-target-title ubermenu-target-text">Licence</span></span><ul  class="ubermenu-submenu ubermenu-submenu-id-4566 ubermenu-submenu-type-auto ubermenu-submenu-type-stack"  ><li id="menu-item-3327" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-3327 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/motor-vehicle/new-renewal-motor-vehicle-licence/"><span class="ubermenu-target-title ubermenu-target-text">
819New or Renewal</span></a></li><li id="menu-item-3329" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-3329 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-4 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/motor-vehicle/replace-lost-licence/"><span class="ubermenu-target-title ubermenu-target-text">Replace A Lost Or Damaged Licence</span></a></li></ul></li></ul></li><li id="menu-item-2710" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-has-children ubermenu-item-2710 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-1-2 ubermenu-has-submenu-stack" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only submenu-title" href="https://gra.gov.gy/business/trade-miscellaneous-licenses/"><span class="ubermenu-target-title ubermenu-target-text">Trade &#038; Miscellaneous Licenses</span></a><ul  class="ubermenu-submenu ubermenu-submenu-id-2710 ubermenu-submenu-type-auto ubermenu-submenu-type-stack"  ><li id="menu-item-4793" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-4793 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/auctioneer-betting-shop/"><span class="ubermenu-target-title ubermenu-target-text">Auctioneer &#038; Betting Shop</span></a></li><li id="menu-item-4795" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-4795 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/butcher-shop-tobacco/"><span class="ubermenu-target-title ubermenu-target-text">Butcher Shop &#038; Tobacco</span></a></li><li id="menu-item-4799" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-4799 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/cargo-vessel-rice-factory/"><span class="ubermenu-target-title ubermenu-target-text">Cargo Vessel</span></a></li><li id="menu-item-4797" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-4797 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/cinema-video-club-entertainment/"><span class="ubermenu-target-title ubermenu-target-text">Cinema &#038; Video Club</span></a></li><li id="menu-item-4796" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-4796 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/food-restaurant-ball-dance/"><span class="ubermenu-target-title ubermenu-target-text">Food Restaurant, Ball &#038; Dance</span></a></li><li id="menu-item-12859" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-12859 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/gas-station-licence/"><span class="ubermenu-target-title ubermenu-target-text">Gas Station</span></a></li><li id="menu-item-4798" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-4798 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/general-shop-lumber-yard-internet-cafe/"><span class="ubermenu-target-title ubermenu-target-text">General Shop, Lumber Yard &#038; Internet Cafe</span></a></li><li id="menu-item-4800" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-4800 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/money-lender-pawn-shop/"><span class="ubermenu-target-title ubermenu-target-text">Money Lender &#038; Pawn Shop</span></a></li><li id="menu-item-4794" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-4794 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/business/pharmacy-drug-shop-gas-station/"><span class="ubermenu-target-title ubermenu-target-text">Pharmacy &#038; Drug (Shop)</span></a></li><li id="menu-item-12852" class="ubermenu-item ubermenu-item-type-post_type ubermenu-item-object-page ubermenu-item-12852 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-3 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://gra.gov.gy/real-estate-house-agent/"><span class="ubermenu-target-title ubermenu-target-text">Real Estate (House Agent)</span></a></li></ul></li></ul></li><li class="ubermenu-retractor ubermenu-retractor-mobile"><i class="fas fa-times"></i> Close</li></ul></li><li id="menu-item-2648" class="ubermenu-item ubermenu-item-type-custom ubermenu-item-object-custom ubermenu-item-2648 ubermenu-item-level-0 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-content-align-center ubermenu-item-layout-text_only" href="/forms" tabindex="0"><span class="ubermenu-target-title ubermenu-target-text">Forms</span></a></li><li id="menu-item-18229" class="ubermenu-item ubermenu-item-type-custom ubermenu-item-object-custom ubermenu-item-has-children ubermenu-item-18229 ubermenu-item-level-0 ubermenu-column ubermenu-column-auto ubermenu-has-submenu-drop ubermenu-has-submenu-mega" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-content-align-center ubermenu-item-layout-text_only" href="#" tabindex="0"><span class="ubermenu-target-title ubermenu-target-text">e-Services</span><i class='ubermenu-sub-indicator fas fa-angle-down'></i></a><ul  class="ubermenu-submenu ubermenu-submenu-id-18229 ubermenu-submenu-type-auto ubermenu-submenu-type-mega ubermenu-submenu-drop ubermenu-submenu-align-left_edge_item"  ><li class="ubermenu-autocolumn menu-item-18229-col-0 ubermenu-item-level-1 ubermenu-column ubermenu-column-full ubermenu-has-submenu-stack ubermenu-item-type-column ubermenu-column-id-18229-col-0"><ul  class="ubermenu-submenu ubermenu-submenu-id-18229-col-0 ubermenu-submenu-type-stack"  ><li id="menu-item-18326" class="ubermenu-item ubermenu-item-type-custom ubermenu-item-object-custom ubermenu-item-18326 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="/introduction-to-eservices/"><span class="ubermenu-target-title ubermenu-target-text">Introduction to Optimal eServices</span></a></li><li id="menu-item-18327" class="ubermenu-item ubermenu-item-type-custom ubermenu-item-object-custom ubermenu-item-18327 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="https://eservices.gra.gov.gy"><span class="ubermenu-target-title ubermenu-target-text">Optimal eServices</span></a></li><li id="menu-item-18328" class="ubermenu-item ubermenu-item-type-custom ubermenu-item-object-custom ubermenu-item-18328 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="/asycuda/"><span class="ubermenu-target-title ubermenu-target-text">
819ASYCUDA</span></a></li><li id="menu-item-18329" class="ubermenu-item ubermenu-item-type-custom ubermenu-item-object-custom ubermenu-item-18329 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="/gtn/"><span class="ubermenu-target-title ubermenu-target-text">Guyana Trade Network (Single Window)</span></a></li><li id="menu-item-18330" class="ubermenu-item ubermenu-item-type-custom ubermenu-item-object-custom ubermenu-item-18330 ubermenu-item-auto ubermenu-item-normal ubermenu-item-level-2 ubermenu-column ubermenu-column-auto" ><a class="ubermenu-target ubermenu-item-layout-default ubermenu-item-layout-text_only" href="/quick-links-2/calculators/"><span class="ubermenu-target-title ubermenu-target-text">Calculators and Tools</span></a></li></ul></li><li class="ubermenu-retractor ubermenu-retractor-mobile"><i class="fas fa-times"></i> Close</li></ul></li></ul><div class="ubermenu-mobile-footer"><button class="ubermenu-mobile-close-button "><i class="fas fa-times"></i> Close</button></div></nav>
820
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832					</div>
833				</header>
834				</header>
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837					<div class="e-con-inner">
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840				<div class="elementor-widget-container">
841					<h1 class="elementor-heading-title elementor-size-default">About Us</h1>				</div>
842				</div>
843				</div>
844				<div class="elementor-element elementor-element-f408347 elementor-widget elementor-widget-theme-post-content" data-id="f408347" data-element_type="widget" data-e-type="widget" data-widget_type="theme-post-content.default">
845				<div class="elementor-widget-container">
846					<div class="wpb-content-wrapper">
847<div data-vc-full-width="true" data-vc-full-width-temp="true" data-vc-full-width-init="false" class="vc_row wpb_row vc_row-fluid vc_column-gap-35 vc_row-o-content-mid
847dle vc_row-flex"><div class="wpb_column vc_column_container vc_col-sm-6"><div class="vc_column-inner"><div class="wpb_wrapper">
848	<div class="wpb_text_column wpb_content_element" >
849		<div class="wpb_wrapper">
850			<h1>About Us</h1>
851<p>The Guyana Revenue Authority (GRA) was established on January 27, 2000, following the merger of the Inland Revenue and Customs &amp; Excise Departments. These changes were as a result of the passing of the legislation in the Tax Act. The transition has allowed the Revenue Body to continue to evolve its operations and administration, increasing its infrastructure and technical capacity over the years. In its continued pursuit to improve our service delivery and tax administration to the Republic of Guyana, and across the global spectrum, Value Added Tax (VAT) and the Taxpayer Identification Number (TIN), were both introduced, paving the way for greater tax control and data monitoring.</p>
852<p>Since the introduction of these two major initiatives, several data management software programmes, including TRIPS followed by the recently introduced ASYCUDA, including several major tax programmes were introduced to further catapult our tax administration organization and initiatives, thereby further improving our revenue targets. Our website provides a plethora of information on these initiatives and tax matters that will aid you in successfully transacting business with the Guyana Revenue Authority (GRA).</p>
853<p>Thank you for visiting.<br />
854Godfrey Statia<br />
855Commissioner – General</p>
856
857		</div>
858	</div>
859</div></div></div><div class="wpb_column vc_column_container vc_col-sm-6"><div class="vc_column-inner"><div class="wpb_wrapper">
860	<div  class="wpb_single_image wpb_content_element vc_align_center wpb_content_element vc_custom_1740766822603">
861		
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863			<div class="vc_single_image-wrapper vc_box_rounded  vc_box_border_grey"><img fetchpriority="high" fetchpriority="high" decoding="async" width="1068" height="522" src="https://gra.gov.gy/storage/2025/02/GRA-1068x580-2.png" class="vc_single_image-img attachment-full" alt="" title="GRA-1068x580" srcset="https://gra.gov.gy/storage/2025/02/GRA-1068x580-2.png 1068w, https://gra.gov.gy/storage/2025/02/GRA-1068x580-2-300x147.png 300w, https://gra.gov.gy/storage/2025/02/GRA-1068x580-2-1024x500.png 1024w, https://gra.gov.gy/storage/2025/02/GRA-1068x580-2-768x375.png 768w, https://gra.gov.gy/storage/2025/02/GRA-1068x580-2-1066x522.png 1066w" sizes="(max-width: 1068px) 100vw, 1068px" /></div>
864		</figure>
865	</div>
866</div></div></div></div><div class="vc_row-full-width vc_clearfix"></div><div class="upb_color" data-bg-override="0" data-bg-color="#f4f4f4" data-fadeout="" data-fadeout-percentage="30" data-parallax-content="" data-parallax-content-sense="30" data-row-effect-mobile-disable="true" data-img-parallax-mobile-disable="true" data-rtl="false"  data-custom-vc-row=""  data-vc="8.7.2"  data-is_old_vc=""  data-theme-support=""   data-overlay="false" data-overlay-color="" data-overlay-pattern="" data-overlay-pattern-opacity="" data-overlay-pattern-size=""    ></div><div class="vc_row wpb_row vc_row-fluid vc_column-gap-20 vc_row-o-full-height vc_row-o-columns-middle vc_row-o-content-middle vc_row-flex"><div class="wpb_column vc_column_container vc_col-sm-6"><div class="vc_column-inner"><div class="wpb_wrapper">
867	<div  class="wpb_single_image wpb_content_element vc_align_center wpb_content_element vc_custom_1564144985127">
868		
869		<figure class="wpb_wrapper vc_figure">
870			<div class="vc_single_image-wrapper   vc_box_border_grey"><img decoding="async" width="711" height="769" src="https://gra.gov.gy/storage/2019/07/about-us-1.png" class="vc_single_image-img attachment-full" alt="" title="about-us-1" srcset="https://gra.gov.gy/storage/2019/07/about-us-1.png 711w, https://gra.gov.gy/storage/2019/07/about-us-1-277x300.png 277w" sizes="(max-width: 711px) 100v
870w, 711px" /></div>
871		</figure>
872	</div>
873</div></div></div><div class="wpb_column vc_column_container vc_col-sm-6"><div class="vc_column-inner"><div class="wpb_wrapper">
874	<div class="wpb_text_column wpb_content_element" >
875		<div class="wpb_wrapper">
876			<h3>Vision</h3>
877<p>The Vision of the Guyana Revenue Authority is to gain recognition and respect from its clients and other stakeholders, through its integrity and fairness in administering high quality, yet affordable programmes. The Authority&#8217;s good standing will be earned though:</p>
878<ul>
879<li>Quality service and client education that meet the needs of our diverse client base;</li>
880<li>Responsible enforcement of the laws based on the application of sound risk management, principles and practices;</li>
881<li>Fair, impartial and timely redress processes;</li>
882<li>Our sensitivity to the effects of administrative and legal requirements we must impose on clients and our efforts to ease the burden and cost of compliance;</li>
883<li>Skilled, knowledgeable and professional people, working in an environment that encourages and supports their personal and professional development; and</li>
884<li>Our commitment to open, transparent and accountable administration.</li>
885</ul>
886
887		</div>
888	</div>
889</div></div></div></div><div data-vc-full-width="true" data-vc-full-width-temp="true" data-vc-full-width-init="false" data-vc-stretch-content="true" class="vc_row wpb_row vc_row-fluid vc_custom_1585796540271 vc_row-has-fill vc_row-no-padding vc_row-o-content-middle vc_row-flex"><div class="wpb_column vc_column_container vc_col-sm-3"><div class="vc_column-inner"><div class="wpb_wrapper"></div></div></div><div class="wpb_column vc_column_container vc_col-sm-6"><div class="vc_column-inner"><div class="wpb_wrapper">
890	<div class="wpb_text_column wpb_content_element text-center white252" >
891		<div class="wpb_wrapper">
892			<h3>Mission</h3>
893<p><span style="color: #ffffff;">The mission of the Guyana Revenue Authority is to promote compliance with Guyana&#8217;s Tax, Trade and Border Laws and regulations, through education, quality service and responsible enforcement programmes, thereby contributing to the economic wellbeing of the people of Guyana.</span></p>
894
895		</div>
896	</div>
897</div></div></div><div class="wpb_column vc_column_container vc_col-sm-3"><div class="vc_column-inner"><div class="wpb_wrapper"></div></div></div></div><div class="vc_row-full-width vc_clearfix"></div><div class="vc_row wpb_row vc_row-fluid vc_column-gap-20 vc_row-o-full-height vc_row-o-columns-middle vc_row-o-equal-height vc_row-o-content-middle vc_row-flex"><div class="wpb_column vc_column_container vc_col-sm-3"><div class="vc_column-inner"><div class="wpb_wrapper">
898	<div class="wpb_text_column wpb_content_element" >
899		<div class="wpb_wrapper">
900			<h3>The Core Principles</h3>
901<p>The acrostic IMPACT reflects the fundamental tenets that must permeate the organization to improve its corporate<br />
902image, customer service, and human resource quality.</p>
903
904		</div>
905	</div>
906</div></div></div><div class="wpb_column vc_column_container vc_col-sm-9"><div class="vc_column-inner"><div class="wpb_wrapper">
907	<div  class="wpb_single_image wpb_content_element vc_align_center wpb_content_element">
908		
909		<figure class="wpb_wrapper vc_figure">
910			<div class="vc_single_image-wrapper   vc_box_border_grey"><img decoding="async" width="800" height="379" src="https://gra.gov.gy/storage/2020/05/GRA_Impact-table-min-1024x485.jpg" class="vc_single_image-img attachment-large" alt="" title="GRA_Impact table-min" srcset="https://gra.gov.gy/storage/2020/05/GRA_Impact-table-min-1024x485.jpg 1024w, https://gra.gov.gy/storage/2020/05/GRA_Impact-table-min-300x142.jpg 300w, https://gra.gov.gy/storage/2020/05/GRA_Impact-table-min-768x363.jpg 768w, https://gra.gov.gy/storage/2020/05/GRA_Impact-table-min-1536x727.jpg 1536w, https://gra.gov.gy/storage/2020/05/GRA_Impact-table-min-2048x969.jpg 2048w" sizes="(max-width: 800px) 100vw, 800px" /></div>
911		</figure>
912	</div>
913</div></div></div></div><div class="vc_row wpb_row vc_row-fluid"><div class="wpb_column vc_column_container vc_col-sm-12"><div class="vc_column-inner"><div class="wpb_wrapper"></div></div></div></div>
914</div>
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929				<div class="elementor-widget-container">
930					<h2 class="elementor-heading-title elementor-size-default">Guyana Revenue Authority</h2>				</div>
931				</div>
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934					<h2 class="elementor-heading-title elementor-size-default">your partner in development</h2>				</div>
935				</div>
936				</div>
937		<div class="elementor-element elementor-element-59fbce1a e-con-full e-flex e-con e-child" data-id="59fbce1a" data-element_type="container" data-e-type="container" data-settings="{&quot;_ha_eqh_enable&quot;:false}">
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940				<div class="elementor-widget-container">
941					<h2 class="elementor-heading-title elementor-size-default">Quick Links</h2>				</div>
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946							<li class="elementor-icon-list-item">
947											<a href="/about-us/">
948
949											<span class="elementor-icon-list-text">About Us</span>
950											</a>
951									</li>
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953											<a href="/careers/">
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955											<span class="elementor-icon-list-text">Careers</span>
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959											<a href="/exchange-rates/">
960
961											<span class="elementor-icon-list-text">Exchage Rates</span>
962											</a>
963									</li>
964								<li class="elementor-icon-list-item">
965											<a href="/introduction-to-eservices/">
966
967											<span class="elementor-icon-list-text">Introduction to eServices</span>
968											</a>
969									</li>
970								<li class="elementor-icon-list-item">
971											<a href="/business/tax-operations-and-services/accounting-for-employees/file-your-paye/">
972
973											<span class="elementor-icon-list-text">File Your PAYE</span>
974											</a>
975									</li>
976								<li class="elementor-icon-list-item">
977											<a href="/faqs/">
978
979											<span class="elementor-icon-list-text">Frequently Asked Questions</span>
980											</a>
981									</li>
982								<li class="elementor-icon-list-item">
983											<a href="/forms2/">
984
985											<span class="elementor-icon-list-text">Forms</span>
986											</a>
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994				<div class="elementor-widget-container">
995					<h2 class="elementor-heading-title elementor-size-default">Agencies</h2>				</div>
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998				<div class="elementor-widget-container">
999							<ul class="elementor-icon-list-items">
1000							<li class="elementor-icon-list-item">
1001											<a href="http://Guyana%20Police%20Force">
1002
1003											<span class="elementor-icon-list-text">Guyana Police Force</span>
1004											</a>
1005									</li>
1006								<li class="elementor-icon-list-item">
1007											<a href="http://goinvest.gov.gy/">
1008
1009											<span class="elementor-icon-list-text">GO-Invest</span>
1010											</a>
1011									</li>
1012								<li class="elementor-icon-list-item">
1013											<a href="https://gea.gov.gy/">
1014
1015											<span class="elementor-icon-list-text">Guyana Energy Agency</span>
1016											</a>
1017									</li>
1018								<li class="elementor-icon-list-item">
1019											<a href="https://www.ggmc.gov.gy/">
1020
1021											<span class="elementor-icon-list-text">Guyana Geology &amp; Mines Commission</span>
1022											</a>
1023									</li>
1024						</ul>
1025						</div>
1026				</div>
1027				</div>
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1030				<div class="elementor-widget-container">
1031					<h2 class="elementor-heading-title elementor-size-default">Contact</h2>				</div>
1032				</div>
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1035							<ul class="elementor-icon-list-items">
1036							<li class="elementor-icon-list-item">
1037										<span class="elementor-icon-list-text">Guyana Revenue Authority<br> 200-201 Camp Street<br>Georgetown <br>Guyana</span>
1038									</li>
1039						</ul>
1040						</div>
1041				</div>
1042				<div data-dce-text-color="#F1F1F1" class="elementor-element elementor-element-51b0fcc4 elementor-widget elementor-widget-text-editor" data-id="51b0fcc4" data-element_type="widget" data-e-type="widget" data-widget_type="text-editor.default">
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1044									<p>Switchboard: [592] 227-6060 OR [592] 227-8222<br />Communication &amp; Tax Advisory: [592] 225-5061-2 Ext: 2405-9<br />Email: <a href="mailto: [email protected]">[email protected]</a></p><p>To report on fraud or malfeasance, contact the SIU.<br />Phone: [592]  225-5051<br />Email: <a href="mailto: [email protected]">[email protected]</a></p>								</div>
1045				</div>
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1052				<div class="elementor-widget-container">
1053									Copyright 2026 Guyana Revenue Authority. All rights Reserved.								</div>
1054				</div>
1055				</div>
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1058				<div class="elementor-widget-container">
1059									<p style="text-align: right;"><a href="https://gra.gov.gy/privacy-policy/">Privacy Policy</a> | <a href="https://gra.gov.gy/legal/">Legal</a></p>								</div>
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