Guyana published the Fiscal Enactments (Amendment) (No.2) Act 2022 in the Official Gazette on 11 August 2022. The measures of the Act include:
- The final tax on gold is limited to a rate of 2.5% on gross proceeds where the price per ounce is above USD 1,100, with the 2.0% rate maintained when the price is below the amount (higher rates of 3.0% and 3.5% are repealed);
- The deadline for filing returns and paying the final tax on gold (and diamonds) is changed to the 14th of the following month,…