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Limited duty-free concessions for garbage disposal trucks
Following a recent Cabinet’s decision to extend limited tax concessions to persons desirous of importing garbage disposal trucks, the Guyana Revenue Authority (GRA) yesterday announced that individuals or companies wishing to access these must have an investment agreement with Government
A number of procedures must be followed before tax exemptions are granted to importers of garbage disposal trucks. These include the requirement for investors to first consult with the Guyana Office of Investment (GoInvest) and submit a business proposal for consideration. 
“If the proposal is accepted, GoInvest will draft an investment agreement and forward it to the Guyana Revenue Authority. The GRA will peruse the document and forward same to the Minister of Finance once the necessary criteria have been met…”
Once the investment agreement has been approved, the importer is then required to submit a written application to the Commissioner-General for the concession.
According to GRA, a number of documents must also be submitted to the Tax Exemption Processing and Verification Unit of the GRA.
These include a completed tax exemption application form, invoice/quotation for the garbage disposal trucks, Taxpayer Identification Number (TIN); and a business registration (where applicable).
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