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Entertainers to pay VAT

Apr 28, 2009 News

All persons who intend to stage public entertainment are required to register for Value Added Tax.
Yesterday, Commissioner-General of the Guyana Revenue Authority, Khurshid Sattaur, said that public entertainment includes ‘live’ musical entertainment by bands, singers, sporting events such as boxing, cricket, football, horse racing and motor racing.
Theatrical performances, comedy shows, dance performances and other similar shows to which the public is invited are also included in this category.
He noted that persons, who intend to stage these activities, are required to apply for registration from the Value-Added Tax Department before they begin making supplies in connection with the first public entertainment promoted by them.
If these persons are considered not to be eligible for registration, the GRA will inform them, he added.
Organisers, who are registered promoters of ‘live’ events, will be issued with the stipulated correspondence from the VAT Department in respect of each promotion, indicating department’s knowledge of the event and the arrangements in place to VAT due.
Meanwhile, the Commissioner-General is also reminding persons that promoters of events that are not ‘live’ in nature such as Bar-b-Qs or fairs with a sound system and a disc jockey playing records are not required to register for VAT.
Nevertheless, these categories of entertainers are usually required to obtain the necessary correspondence from the GRA to present to the Guyana Police Force.

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