Khurshid Sattaur
Commissioner General

Mission Statement
Our mission is to promote compliance with Guyana’s Tax, Trade and Border Laws and Regulations through education, quality service and responsible enforcement, thereby contributing to the economic and social well being of the people of Guyana.
Nadia De Abreu
Director - Corporate Communications Unit
Tel: (592) 227-3680
ext 222

 

 

 

 

 

 

ADDITIONAL ZERO-RATED ITEMS

The Guyana Revenue Authority hereby informs VAT registrants and consumers that Schedule 1 paragraph 2A of the Value Added Tax Act No. 10 of 2005 has been amended thereby zero-rating the following effective March 1, 2008:


A supply of –

1) plain white wheaten or whole wheat flour, including roti-mix and self-rising flour but not including other flour such as high fibre flour, flour made from durum wheat and other exotic flour; 2) plain barley flour;
3) plain plantain flour;
4) oats;
5) sago;
6) dried chick peas, not including canned chick peas;
7) dried kidney beans, not including canned kidney beans;
8) dried pigeon peas, not including canned pigeon peas;
9) cassava bread;
10) cassareep;
11) cheddar cheese not including grated, powdered, or single- sliced cheese;
12) farine;
13) locally produced cashew nuts and peanuts;
14) a supply of laundry soap;
15) a supply of locally produced :-

I. bed sheets;
II. pillow cases;
III. towels;
IV. rags;
V. curtains;
VI. handkerchiefs;
VII. rugs;
VIII. table and shelf covers;
IX. mats;
X. blankets;
XI. ribbons;

16) a supply of diapers;
17) a supply of toothbrushes;
18) a supply of kerosene stoves;
19) a supply of mosquito nets;
20) a supply of liquid butane gas;
21) a supply of bicycles, excluding racing bicycles;
22) a supply of vitamins, minerals and tonics for medical or health supplement use excluding items such as energy drinks and food supplements classified under chapter 21 of the Common External Tariff;
23) a supply of wheelchairs;
24) a supply of crutches;
25) a supply of hearing aids;
26) a supply of glucometers (glucose blood test machines), needles and glucose blood strips made for use with such machines;
27) a supply of machinery, equipment or components used in the generation of renewable energy in the agriculture sector, using agricultural by-products;
28) a supply of paddy;
29) a supply of hatching eggs;
30) a supply of fish hooks, sheet lead, fishing floats, cotton and styrofoam for use in the fishing industry;
31) a supply of animal medication including animal vitamins; or
32) a supply of all terrain vehicles for use in the mining industry to the satisfaction of the Commissioner-General.”

website design by Amanzar Yacoub, webmaster@revenuegy.org © Copyright 2005-2007 Guyana Revenue Authority. All rights reserved.