Friday June 14, 2024

To combat coronavirus, FBR exempts diagnostic support, health safety items from taxes

By Mehtab Haider
March 21, 2020

ISLAMABAD: In order to combat coronavirus pandemic in Pakistan, the Federal Board of Revenue (FBR) has exempted all kinds of diagnostic support and health safety items from all taxes including Income Tax, Sales Tax and Customs Duty for the period of three months.

The FBR issued Statutory Regulatory Orders (SROs) related to Customs Duty, Income Tax and Sales Tax on Friday night and exempted all diagnostic support items including medical equipment/machinery and apparatus like coronavirus detection kits, surgical masks, multimode ventilator with air compressor, face shields and other medical equipments for a period of 3 months.

The period of three months may be extended for another three months by the FBR on the recommendation of the Ministry of National Health Services Regulation & Coordination (MNHSR&C) if adverse circumstances related to Covid-19 pandemic prevailed. According to SRO 235(1)/2020 issued by the FBR, in exercise of the powers conferred by section 19 of the Customs Act 1969 (IV) of 1969, the Federal Government has exempted these items from whole of the customs duty, regulatory duty and additional customs duty, for a period of three months from the date of issuance of this notification.

Under the SRO.237(I)/2020, sales tax exemption would be applicable on the import and subsequent supply of 61 items from payment of sales tax for a period of three months starting from the date (March 20) of issuance of this notification.

Through an SRO 23 (1)/2020 issued on Friday, in exercise of powers conferred under sub-section (2) of section 53 of the Income Tax Ordinance, 2001, the federal government has further amended in the Second Schedule to the Income Tax Ordinance. The provisions of section 148 shall not apply to the import of following goods for a period of three months starting from date of issuance of the notification.

List of the exempted items included Life Technologies 7500 Real Time PCR with RNasep Instrument verification kit and complete guides documentation and software; Biosafety Cabinets Class II Type A2, EN 12469, Europe NSF/ANSI 49, USA JIS k3800 Japan; Auto Clave 50 Liter Capacity; Muti Channel pipette 5-10 ml; Single channel pipette set of four 2,10,200, 1000 ml Eppendorf/glison; Muti channel pipette 20-200 ml; Vaccum fold; Mini Spin; PCR Chambers; PCR Kits (95 tests) for Suspects Diagnosis (Altona) Respective II. QIAMP Viral RNA Mini Kit (250) reactions headings; VTM (Viral Transport Medium); Refrigerator/freezer -20 CModel MPR-414 F Panasonic; Dr Oligo Synthesizer: Vortex Machine 0-3000 RPM 220v, Velp Italy: Refrigerated Centrifuge Machine Temperature Range - 20 to+40 Model Z 326 K~Hermie IEC 10I0; UPS 6 KVA APC smart-UPS RVA 6000 VA 230 V;Tyvek Suits: N-9S masks: Biohazard Bags (18 Liters); PAPR (Powdered Air Purifying respirators); Nitrile Gloves; Latex Gloves; Goggles; Face Shields; Gum Boots; Mackintosh bed sheets; Surgical Masks; Multimode Ventilator with compressor; Vital Sign Monitor with 21BP and ETco2 two Tem; ICU motorized Bed with side cabinet and over bed table; Syringe Infusion Pump; Infusion Pump; Electric suction machine; Defibrillator; X-Ray Mobile Machine; Simple Nebulizer; Ultrasound Machine; Non invasive BIPAP; ECG Machine; Pulse Oximeters; Ripple Mattress; Blood Gas analyzer; AMBUBag; AirWays; Diaflow; Disposable Nebulizer Mask Kit; ECG Electrodes; Err Tube (Endotracheal Tubes) All sizes; Humidifier Disposable Flexible; IV Cannola all sizes; IV Chambers; Oxygen Recovery Kit; Padded Sheets; Stomach Tube; Stylet for Endotracheal Tube; Suction Tube control valve; Tracheostomy Tube 7, 7.5, 8; Ventilator Circuit; Ventury Masks; Disposable shoes cover (water proof).