GRA stipulates new procedures for registering certain types of vehicles in ‘B’ Series


Toyota_Grand_Hiace_CH10_003[] – The Guyana Revenue Authority (GRA) in collaboration with the Guyana Police Force (GPF) has taken a decision to allow the following Motor vehicles listed below to be modified and registered in the ‘B’ series for use in providing public transportation.

Subject to conditions set out below, with effect from January 01, 2015, the GRA will not permit motor vehicles, including the following, to be entered, modified and registered in the ‘B’ Series for use as public transportation, once they have been imported after December 31, 2014:

  1. Toyota Noah (Model # ARZ60)
  2. Toyota Voxy (Model # ARZ60)
  3. Toyota Liteace (Model # KR52)
  4. Toyota Grand Hiace (Model # ACH)
  5. Toyota Alphard (Model # MNH)
  6. Toyota Regius (Model # RCH)
  7. Nissan Serana (Model # TC)


Previously, persons were required to modify vehicles which were manufactured with less than ten seats to allow for them to meet the requirements of the Excise Tax Act in order for them to qualify for concession as vehicle for use as public transportation. However, the GRA has been advised that these modifications are in contravention of the Motor Vehicle and Road Traffic Act.

Persons should note that vehicles that have already been registered for use as Public Transportation will be allowed to continue operations for a maximum period of 5 years. Provided that approval is granted, all original seats behind the driver must be completely removed and replaced with 8 modified seats including flip.

The eight modified seats together with the driver and one passenger seat next to the driver. This means that for the purpose of registration these vehicles will be registered with ten seats.

All applicants granted special permission to register motor vehicles in the ‘B’ Series must submit their Income Tax Returns annually to the Post Approval Section of the Law Enforcement and Investigation Division of the GRA, to confirm that they are using the vehicle for public transportation and that they are tax compliant. Failure to comply will result in the non- issuance of future Road Service Licence and the prorated taxes will become due and payable.

In cases where Motor Vehicles which fall under the above category but were already registered by the GRA, they must be fitted with not less than or more than ten (10) seats. These vehicles will be examined by the GRA before any renewal of their Motor Vehicle Licence to ensure that they are in conformity with the required standard.

Persons are also reminded that permission will be granted to drive these motor vehicles from the wharves to their private residence, without trade plates, between the hours of 06:00h to 18:00h, provided that they would have obtained a temporary insurance coverage from a duly registered Insurance Company.

Persons who require additional information may contact the Tax Exemption, Processing and Verification Division on telephone numbers: 227-6060, Ext. 3500, 3501, 3502.




  1. It is to do with the seating. Most people who import these types of vehicles would usually register them as public transportation type vehicle in order to pay a reduced tax. Once the vehicle is registered in private they owner keep the seating configuration and pay a higher tax. With the original seating configuration and fuel consumption, the vehicle owner can protest for a fare increase if the fuel price goes higher which can affect the consumer. The whole process of submitting the income tax return is to verify that persons importing and registering these types of vehicles as public transportation are not using it for private purpose and vice versa. Think of the number of people that would have fraudulently evade tax by registering the vehicle as public transportation and used it only for private purpose.

  2. The GRA and the government is nuts. These vehicle are designed to carry a certain amount of pay load and when you load more than that you are compromising the road safety and stability of the vehicle.
    I agree this a norm but safety comes first.

    Guyanese don’t look at the science behind anything as long as it work is cool.


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