The Guyana Revenue Authority (GRA) advises employers that they must submit their 2009 Employers Returns by the end of the month.

In a press release, GRA Commissioner-General Khurshid Sattaur said employers must include the full name, address and Taxpayer Identification Number (TIN) of each staff member, the period of employment, the total payments made with respect to salaries, wages, overtime, bonuses, incentives, commissions, allowances and leave with pay and the amount of taxes deducted from each employee on the forms.

The GRA said the form, also known as Form 2, is prepared in triplicate and submitted in duplicate and must be accompanied by the Summary Sheet (2B) and the signed declaration form.

It said the TIN allows each employee to be coded in the GRA system, so that the tax deducted from their earnings by their employer can be credited to their individual account when it is paid over to the Authority.