Guyana published the Income Tax (General) (Amendment) Regulations 2022 in the Official Gazette on 5 August 2022, which introduces a new withholding tax return (seventh schedule). For this purpose, a new electronic template for the form has been published on the forms page of the Guyana Revenue Authority to assist taxpayers in submitting the return electronically. The regulations also provide that the return must be submitted by the 14th of the month following the month in which payments are made. The regulations introduce a new PAYE return as well, with a new PAYE electronic template also provided on the forms page.