Guyana estate records: prepare for the Revenue Authority inventory

Keep the GRA inventory separate from other estate questions

The Guyana Revenue Authority's estate page describes a deceased person's declaration and inventory and identifies documents submitted to its Estate Duty section. This article is limited to that record-gathering task. It is not a guide to obtaining a court grant, deciding who may act, or determining who inherits.

Before collecting originals or signing a declaration, check the live GRA page and ask the Authority which current form and records apply to the particular submission. The published list is a practical prompt for questions, not a decision about a family's legal position.

Questions to bring to an adviser

• Is the immediate task the GRA declaration and inventory, or a separate court or institution process?
• Which current form and supporting records does the GRA require for this estate?
• Who can advise on the estate process before anyone signs or submits a declaration?

Use the GRA list to identify records that may need locating

For a deceased person's declaration and inventory, the GRA page lists a copy of the death certificate, copies of the Oath of Administration/Administratrix and the Oath of Executor/Executrix, and three copies of a statement of the deceased person's assets and liabilities. It also lists records associated with assets, including a certificate of title, lease or transport, vehicle registration, and—where there is no title, lease or transport—a letter stating rights of title and interest.

For declared shares, the page lists a letter stating their number and value as at the date of death. It also lists valuations, as at the date of death, for each declared movable and immovable asset. Ask the GRA which items apply and what form of evidence it will accept; do not treat this summary as a complete filing checklist.

Questions to bring to an adviser

• Where are the death certificate and any relevant oaths kept?
• Which asset records establish title, registration, shares, or another stated interest?
• Who can obtain the date-of-death valuations requested by the GRA?

Make an organised record index before contacting institutions

A private index can record which listed items have been found, who holds them, whether they are originals or copies, and which records still need confirmation. Keep the underlying identity, financial and property documents secure, and avoid circulating sensitive account information more widely than necessary.

The GRA page says its listed documents are submitted to the Authority's Estate Duty section. Confirm current submission arrangements and whether an original, copy, translation or additional record is needed directly with the GRA before sending anything.

Questions to bring to an adviser

• Which items are already available, and who holds each original?
• Has the GRA confirmed how and where it currently accepts the documents?
• Do any properties or records outside Guyana require separate local advice?

Scope and non-advice

This article summarises only selected document information on the Guyana Revenue Authority's estate page. It does not explain the current law of succession, establish an applicant's authority, resolve ownership or entitlement, or calculate tax, duties or fees. Check the Authority's current materials and ask a qualified Guyana practitioner about the facts and any separate estate process.

This article has not been reviewed by a lawyer or human editor. It is not legal, tax, financial, estate-planning or filing advice. Before acting, confirm current requirements with the relevant authority and consult qualified local counsel, including counsel in any other jurisdiction connected to the person or assets.

Official starting points

Check these sources for updates; their guidance may have changed since our last source check.

• Guyana Revenue Authority — Estate: deceased person's declaration and inventory