Guyana Revenue Authority Reminds Employers of Obligation to Deduct and Remit PAYE Taxes from Employee Emoluments

The Guyana Revenue Authority recently issued a notice reminding all employers of their obligations to deduct and remit PAYE taxes from employee emoluments regardless of contract type or business/industry.

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EMPLOYERS’ OBLIGATIONS TO DEDUCT AND REMIT PAYE

EMPLOYERS ARE REMINDED OF THEIR OBLIGATIONS TO DEDUCT AND REMIT TAXES FROM THE EMOLUMENTS OF THEIR EMPLOYEES in accordance with section 93(1) of the Income Tax Act, Chapter 81:01, REGARDLESS OF WHETHER SUCH EMPLOYEES ARE ON CONTRACT, A…