Friday, 28 November 2014 13:10



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Guyana Revenue Authority


The Guyana Revenue Authority draws its overall mandate from the Revenue Authority Act, the Customs Act, and the Income Tax Acts of Guyana.  Under the Revenue Authority Act, the Governing Board of the Revenue Authority is accountable to the Minister of Finance and is responsible for:

  • The approval and review of the policy of the Revenue Authority;
  • The monitoring of the performance of the Revenue Authority in carrying out its functions, and;
  • The discipline and control of all members of staff of the Revenue Authority.

The chief executive of the Revenue Authority is the Commissioner General who, subject to the general supervision and control of the Governing Board, is responsible for:

  • The day-to day operations of the Authority;
  • The management of funds, property, and affairs of the Revenue Authority, and;
  • The administration, organisation, and control of the staff of the Revenue Authority.

The Authority carries out this mandate through two business line departments; Customs and Trade Administration and Internal Revenue, which are supported by several internal service Divisions: Human Resource Management, Management Services, Legal Services, Internal Audit, Field Audit and Planning, Communication and Operational Procedures.




Customs and Trade Administration Department
The mandate of the Customs and Trade Administration Department includes:

  • The effective and efficient assessment and collection of all taxes due to the Government of Guyana under the consumption tax, customs duties, excise duties and taxes, licensing fees, and various customs fees;
  • A full range of trade facilitation services at Guyana’s international borders, including processing commercial goods and travellers; monitoring and controlling the importation of firearms, drugs, and other controlled and restricted goods; preventing the entry of prohibited materials and inadmissible persons;
  • Inspecting, on behalf of government agencies, goods and conveyances entering Guyana, and;
  • Verifying compliance with international trade agreements.


Internal Revenue Department

The mandate of the Internal Revenue Department is to collect all taxes due to the Government of Guyana through effectively and efficiently administering the income, corporate, and other taxes, duties, and licenses under the Laws of Guyana for which it is responsible.


The Guyana Revenue Authority’s goal is to provide the best possible service at an affordable cost. To achieve this goal the Guyana Revenue Authority will be guided by the following core principles:

  • Providing accessible, dependable and timely service
  • Being fair and respectful
  • Providing effective communication
  • Managing our resources effectively and economically
  • Being responsive and committed to improvement