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ISLAMABAD: The Federal Board of Revenue (FBR) has granted exemption of sales tax, withholding tax and Federal Excise Duty on the import and local supply of all goods received as gifts and relief consignments, donations from foreign governments or organizations for the relief operations for flood victims. In this connection, the FBR has issued four notifications on Tuesday to allow tax exemption on the import of goods for flood victims.

According to the S.R.O. 1634 (1)/2022, the provisions of section 148 of the Income Tax Ordinance 2001 shall for a period of ninety days not apply to goods required and imported for relief operation for flood victims, duly certified by the National Disaster Management Authority or the Provincial Disaster Management Authority.

Flood donations, imports exempted from duties, taxes

Under the S.R.O. 1635 (1)/2022, the Federal Government has exempted goods from the whole of sales tax with effect from August 24, 2022. The exemption would be available on the import of all goods received, in the event of a natural disaster or other catastrophe, as gifts and relief consignments or any goods received as gifts or donations from a foreign government or organization by the Federal or Provincial Governments or any public sector organization.

Through the S.R.O. 1636(1)/2022, Federal Government has exempted for a period of ninety days the import and supply of the goods as certified by the National Disaster Management Authority or a Provincial Disaster Management Authority for relief operation for flood victims, from the whole of the sales tax. Under the S.R.O. 1637(1)/2022, the Federal Government is pleased to exempt for a period of ninety days the whole of federal excise duty leviable on the goods as certified by the National Disaster Management Authority or a Provincial Disaster Management Authority for relief operation for flood victims.

Copyright Business Recorder, 2022

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