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Tax Types: General Consumption Tax (GCT)
You may select each link below for an explanation of the tax, who is expected to pay it, when it is due, associated penalties and interest as well as additional information.
What is the General Consumption Tax?
Who accounts for GCT?
Information on how to register or file
Due Date(s)
Penalties & Interest
Exemption & Relief

If you are seeking more detailed information on this tax type please click here.
Explanation of General Consumption Tax - Full List
What is General Consumption Tax (GCT)?
The GCT is a value added tax, which is applied on the value added to goods and services at each stage in the production and distribution chain. It is a tax on consumption and is included in the final price the consumer pays for goods and services whether imported or bought locally.
Who accounts for GCT?
Whereas all consumers pay GCT upon purchase of taxable goods and services, the remittance of GCT to the government is required only of registered taxpayers.

All persons engaged in a taxable activity are required to apply for registration under the GCT Act and remit tax due to the Inland Revenue Department.
Information on how to register and file
To apply for registration, a person must complete a GCT Application For Registration form - GCT 1. The form may be obtained from a Collectorate or online by clicking download forms. To be able to register for GCT, a person must have a valid Taxpayer Registration Number (TRN). The application form for TRN (TRN 1) may be obtained from a Collectorate, the TRN office or online by clicking download forms.
Due Date(s)
Follow this link to locate information on due dates for General Consumption Tax.
Penalties & Interest
Follow this link to locate information on penalties and interest for General Consumption Tax.
Exemption and Relief
Follow this link to locate information on exemption and relief for General Consumption Tax.
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