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is above USD 1,100, with the 2.0% rate maintained when the price is below the amount (higher rates of 3.0% and 3.5% are repealed); The deadline for filing returns and paying the final tax on gold (and diamonds) is changed to the 14th of the following month, instead of the end of each calendar month; The special...