The GRA is reminding the public especially non-residents desirous of exporting goods as part of their accompanying baggage, that a claim for VAT refund must be supported by proper documentation.
In a press release the Guyana Revenue Authority said in accordance with Section 37 (1) (D) of the Value-Added Tax (VAT) Act Number 10 of 2005, it will only honour a claim for a VAT refund by non-residents of the VAT paid on goods that amount to or exceed $20,000.
In addition, the sales or tax invoice must be prepared in the name of the non-resident, and the TIN of the VAT registered supplier must be clearly printed on the invoice. The goods must also be removed from Guyana as part of the non-resident’s accompanying baggage and the non-resident must provide documentation to support the claim.
Non-residents can claim for refund with submission of 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 amount of VAT paid on the item. The documents 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.
