The Guyana Revenue Authority (GRA) in collaboration with the Guyana Police Force (GPF) has taken a decision to allow certain types of motor vehicles to be modified and registered in the ‘B’ series for use in providing public transportation.
A release yesterday from the GRA said that subject to conditions, with effect from January 01, 2015, the GRA will not permit motor vehicles, including the following, to be entered, modified and registered in the ‘B’ Series for use as public transportation, once they have been imported after December 31, 2014. These are the:
- Toyota Noah (Model # ARZ60)
- Toyota Voxy (Model # ARZ60)
- Toyota Liteace (Model # KR52)
- Toyota Grand Hiace (Model # ACH)
- Toyota Alphard (Model # MNH)
- Toyota Regius (Model # RCH)
- Nissan Serana (Model # TC)
Previously, the GRA said that persons were required to modify vehicles which were manufactured with less than ten seats to allow them to meet the requirements of the Excise Tax Act in order for them to qualify for concessions as public transportation vehicles. However, the GRA said it has been advised that these modifications are in contravention of the Motor Vehicle and Road Traffic Act.
The GRA said that members of the public should note that vehicles that have already been registered for use as Public Transportation will be allowed to continue operations for a maximum period of five years. Once approval is granted, all original seats behind the driver must be completely removed and replaced with eight modified seats including flip. In addition to the eight modified seats there would be a seat for the driver and one passenger seat next to the driver.
The GRA release further said that all applicants granted special permission to register motor vehicles in the ‘B’ Series must submit their Income Tax Returns annually to the Post Approval Section of the Law Enforcement and Investigation Division of the GRA, to confirm that they are using the vehicle for public transportation and that they are tax compliant. The GRA said that failure to comply will result in the non- issuance of a Road Service Licence and the prorated taxes will become due and payable.
In cases where Motor Vehicles fall under the above category but were already registered by the GRA, they must be fitted with not less than or more than ten seats. These vehicles will be examined by the GRA before any renewal of their Motor Vehicle Licence, the GRA said.
Persons who require additional information may contact the Tax Exemption, Processing and Verification Division on telephone numbers: 227-6060, Ext. 3500, 3501, 3502, the release said.