In short
To show a lender you are compliant, you need a Certificate of Compliance from the Guyana Revenue Authority and a Compliance Certificate from the National Insurance Scheme.
For GRA, you need a TIN, your returns filed for the past three years, and your taxes paid or an arrangement agreed with the Commissioner-General. For NIS, you must be registered and have your contributions up to date. If you are behind, file and pay first: that is the step that takes time.
GRA: the Certificate of Compliance
- Have a TIN for the business or for you as a sole trader.
- File your returns for the past three years, and pay all taxes due, or agree an arrangement satisfactory to the Commissioner-General.
- Complete the application (form TOS-AFC-N) and the Compliance Evaluation Form, with your ID or passport and TIN. A company adds an authorisation from its head.
- Submit it at a GRA office, then attend the interview, pay the fee and collect the certificate.
GRA publishes a standard certificate valid for one year at G$2,500, and a temporary certificate valid for three months at G$1,000 for a taxpayer in arrears, issued only once, to allow time to become compliant.
Source: Guyana Revenue Authority, Tax Operations Policy 12, Certificate of Compliance; GRA, Compliance. GRA does not publish a processing time.
NIS: the Compliance Certificate
- Be registered with NIS, as an employer or as a self-employed person.
- Bring your contributions up to date. An employer's application asks whether any arrears agreement has been sanctioned by the Board and whether its terms are being kept.
- Complete the application: form C100F72 for employers and companies, or C100F72A if you are self-employed, with your national ID, social security card, TIN certificate and business registration.
- An NIS inspector checks your records before the certificate is issued.
Source: National Insurance Scheme, forms C100F72 and C100F72A. NIS does not publish a fee, a validity period or a processing time for the certificate.
Questions owners ask
Which GRA certificate does the Guyana Development Bank want?
The Bank has not yet said. Government has listed proof of GRA compliance among what applicants will need, and the certificate GRA publishes is the Certificate of Compliance under its Tax Operations Policy 12. The Bank's own form, when published, is what counts.
I am behind on my taxes. Can I still get a GRA certificate?
File your outstanding returns and pay what is owed, or agree an arrangement satisfactory to the Commissioner-General. GRA also issues a temporary certificate, valid for three months and issued only once, to a taxpayer in arrears, to allow time to become compliant.
I am behind on NIS. What do I do first?
Bring your contributions up to date, or agree an arrears arrangement with NIS and keep to it. The compliance application asks about both.
How long does it take?
Neither GRA nor NIS publishes a processing time. Both depend on your records being in order, which is why these are the first things to start.
Can EICCIO Advisors help?
Yes. Compliance is part of the loan file we prepare with you: we check where you stand with GRA and NIS and set out the steps to become current. See how we prepare the plan. The certificates themselves are issued by GRA and NIS.
Last checked against these sources on 17 September 2026: GRA, Tax Operations Policy 12; NIS, forms and downloads; Demerara Waves, 21 May 2026.
See also: What you need to apply · Business plan for a Guyana Development Bank loan
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