Guide to the Guyana Revenue Authority's Travel Tax Return (TT Return) Submission
The Guyana Revenue Authority (GRA) has implemented an upgraded electronic platform to facilitate the submission of Travel Tax (TT) returns for air carriers and related entities. This guide provides comprehensive instructions on how to prepare, format, and submit your TT return electronically, ensuring compliance with the latest requirements and leveraging the GRA’s digital services.
Understanding the Purpose and Scope of the TT Return
The TT return is a mandatory declaration for entities involved in passenger air and sea transportation originating from Guyana to international destinations. Specifically, it applies to:
- Operators or proprietors of businesses engaged in passenger transport via aircraft or ships departing Guyana.
- Agents representing such carriers within Guyana.
- Persons selling or allocating passenger seats on chartered flights or voyages for the benefit of individuals in Guyana.
The primary objective of this return is to account for the Travel Tax collected, refunded, or exempted during a specified reporting period, typically on a monthly basis. Accurate and timely submission supports compliance with Guyanese tax legislation and ensures proper revenue collection.
Key Dates and Submission Platform
All TT returns must be submitted electronically through the GRA’s eServices platform. The deadline for submission is the 22nd day of each month, covering the previous month’s operations. This online portal offers a streamlined process, replacing previous paper-based methods, and provides real-time validation of data entries.
Preparing Your Electronic Data File
The GRA mandates the use of a comma-separated values (CSV) file format for electronic submissions. The file must adhere to specific structural and content requirements to ensure successful upload and processing:
File Naming Convention
- The filename must follow the pattern: tvt-[Carrier Name]-[YYYY]-[MM].csv.
- Example: tvt-Liat-2021-07.csv.
- Spaces are not permitted in the filename.
File Content and Structure
The CSV file should contain multiple rows, each representing individual passenger ticket details, with a header row defining the column names. The data must include:
| Column Number | Name | Description |
|---|---|---|
| 1 | Ser | Sequential transaction number |
| 2 | Ticket_Issue_Date | Date of ticket issuance in YYYY-MM-DD format |
| 3 | Ticket_No_Issued | Unique ticket number issued |
| 4 | Passport_No | Passenger’s passport number |
| 5 | First_Name | Passenger’s first name |
| 6 | Last_Name | Passenger’s last name or single name if applicable |
| 7 | Other_Names | Passenger’s middle or additional names |
| 8 | Date_Of_Birth | Passenger’s date of birth in YYYY-MM-DD format |
| 9 | Exchange_Rate | Exchange rate at ticket purchase, rounded to two decimals |
| 10 | Collected | Travel Tax amount collected in Guyanese dollars (GYD), rounded to two decimals |
| 11 | Refunded | Travel Tax refunded to passenger in GYD, rounded to two decimals |
| 12 | Exempted | Travel Tax exempted in GYD, rounded to two decimals |
| 13 | Non_Collection_Reason | Reason for non-collection if applicable, with predefined values such as 'Children under 7' or 'Exemption Letter holder' |
Additional Data for the Return’s Summary
The last row in the CSV file must summarize the total number of passengers and aggregate amounts for the reporting period. It should include:
- Total passenger count
- Start and end dates of the reporting period
- Carrier’s Taxpayer Registration Number (TIN)
- Carrier’s name and registered address
- Total collected, refunded, and exempted amounts, rounded to the nearest Guyanese dollar with no cents or separators
Submitting the Return and Post-Submission Procedures
Once the CSV file is prepared, upload it via the GRA eServices portal. The system will validate the data and prompt you to correct any errors before final submission. It is essential to ensure that all fields are complete and correctly formatted to avoid delays.
Fill in your form directly online
No printing: type your details into the boxes of the official form, tick, then download the PDF ready to send.
- 1Type into the form boxes
- 2Tick in one click
- 3Save and download the PDF
After successful submission, the GRA will process your return and issue confirmation receipts. Keep these records for your files and potential audits. If discrepancies or issues arise, contact the GRA’s support services through their designated channels.
Additional Support and Contact Information
For further assistance, the GRA provides guidance materials, including detailed user manuals and FAQs, accessible through their official website. Contact options include email support and dedicated helplines, which can help resolve technical or procedural questions related to electronic TT return submissions.
Adhering to these guidelines ensures compliance with Guyana’s tax regulations and leverages the efficiency of the GRA’s electronic services platform, facilitating seamless and timely reporting of travel-related tax obligations.