Value Added Tax Act No. 10 of 2005.

This Act lays down provisions on the imposition and calculation of tax, registration of taxable persons, refund of tax, appeals to Value Added Tax Board of Review, record-keeping and investigation, and offences and penalties. Paragraph 2 of Schedule 1 sets out the supply of goods charged with tax at the rate of zero percent, such as supply of goods directly in connection with land, supply of goods comprising the licensing or enforcement of any intellectual property rights for use outside Guyana, and supply of water services by the Guyana Water Incorporated.