Duty, taxes exemption on wheel-chair, hearing aid under study

The Central Board of Revenue (CBR) is considering, in the coming budget, to exempt import of wheel chairs, hearing aids and artificial parts for disabled persons, from custom duty, sales tax and withholding tax.
At present, wheel chairs are labile to 10 percent import duty, 15 percent GST and 6 percent withholding tax; hearing aids, 5 percent custom duty, 15 percent GST and 6 percent withholding tax; and artificial parts are subject to 10 percent import duty, 15 percent GST and 6 percent withholding tax.
Sources said here on Wednesday that CBR is considering a budget proposal floated by Ministry of Women Development, Social Welfare and Special Education regarding duties and taxes exemption on these items used by disabled persons, particularly special children.
The Sales Tax, Income Tax and Customs Wings are individually examining possible concession to the disabled persons in budget 2004-05.
Sources said that the tax authorities seem to be interested in extending duties and taxes exemption on the items used by special children.
The budget proposal of the Ministry has specified that the present government is undertaking a number of initiatives to provide various facilities and to rehabilitate disabled persons estimated to be 10 percent by WHO and 2.5 percent as per 1998 Census in Pakistan.
All provincial capitals and Islamabad are being declared as disabled-friendly cities and the existing educational training and rehabilitation facilities for handicapped are being upgraded and expanded.
Disabled in general and special children in particular are important and integral part of the society.
It is government's moral, social and religious obligations to afford them every opportunity that can contribute to their constructive development and make them useful members of society.
The CBR should consider exempting of duties/taxes for items of specific use to disabled only and a formal announcement in the Finance Minister's forthcoming budget speech, Ministry of Woman Development, Social Welfare and Special Education said.