The Guyana Revenue Authority is urging members of the public, particularly non-residents who are interested in exporting goods as part of their luggage that a VAT-refund must be supported by documentary evidence.
A claim for a VAT refund may be honoured by the GRA, provided that:
- The non-resident pays VAT on goods that amount to or exceed $20,000.00GY;
- The goods are removed from Guyana as part the non-resident’s accompanying baggage; and
- Documentary evidence is provided by the non-resident to support the claim.
The GRA further said:
A non-resident can make a claim for refund with the submission of the following:
- An application using the “Application for VAT Refund Form for Use by Non Residents” also known as VAT Form 31;
- A copy of the bio-data page of the non-resident’s passport;
- The page showing the date of entry into Guyana; and
- The tax invoices clearly showing the price and the amount of VAT paid on the items must be provided.
The documents referred to above can be submitted to a GRA Official at the airport or border where an examination of the items will be conducted in the presence of the claimant.
