Coronavirus: Tax relief for all medical supplies, treatment
In response to the Coronavirus (COVID-19) pandemic, the Government of Guyana has approved several relief measures to reduce costs to Guyanese for medical supplies and treatment and to businesses and individuals which may be disproportionately affected by the pandemic and its fallout.
These are detailed below:
- Waiver of VAT, Duties and Excise Tax on all medical supplies associated with the testing, prevention and treatment of COVID – 19, Vitamin C and multivitamins. This will take effect on March 26, 2020 and will be in effect until June 30, 2020. Previously these would have attracted duties ranging from 5-20% and VAT of 14%. The descriptions of these supplies with their associated tariff codes are given in the table below.
- Tax deductions will be given for all donations made by local businesses to staff and health institutions for the prevention and treatment of COVID-19.
- Deferment of the payment of corporate and individual advance taxes and PAYE for businesses affected until June 30, 2020.
- Thereafter, businesses will be allowed to pay advance taxes on the current year basis.
- All other taxes are due and payable in accordance with the law. This includes Balance of tax payments for Corporation Tax and Income Tax due for Year of Income 2019 which is payable by April 30th, 2020. Interest and penalties though applicable for late filing and payment may be waived by the Commissioner General for due cause.
- To reduce the spread of the virus, taxpayers are encouraged to submit their tax returns electronically. Drop boxes are also available at all GRA locations for taxpayers to drop off their returns should they elect not to file electronically. Please note that the issuance of lodgment receipts is suspended. Instead, an online Lodgement Checker will be available on our website www.gra.gov.gy, thereby allowing taxpayers to check that their returns have been brought to account. (Guyana Revenue Authority)
Meanwhile, a statement from the National COVID-19 Task Force (NCTF) Wednesday revealed that President David Granger was updated on the work of the Task Force and several measures were proposed and discussed.
“A menu of fiscal measures was approved and the Minister of Finance Hon. Winston Jordan and the Guyana Revenue Authority have been tasked with making the requisite public announcements,” the statement noted.
| CATEGORY | PRODUCT | BRIEF INFO | HS 2017 Tariff Heading |
| COVID-19 Test kits/ Instruments AND APPARATUS used in Diagnostic Test | Covid-19 Test Kits | Diagnostic reagents based on a polymerase chain reactions (PCR) nucleic acid test) | 3822.00.00.20 |
| Covid-19 Test Kits | Diagnostic reagents based on immunological reactions | 3215.00.00.10 | |
| Covid-19 diagnostic test instruments and apparatus | Instruments used in clinical laboratories for In -Vitro diagnosis | 9027.80.00.10 | |
| PROTECTIVE GARMENTS AND THE LIKE | Face and Eye Protection | Textile f ace masks , including surgical masks and disposable face masks | 6307.90.00.10 |
| Gas masks including masks incorporating eye protection or facial shields. | 9020.00.00.10 | ||
| Protective spectacles and goggles | 9004.90.00.20 9004.90.00.30 | ||
| Plastic face shields (covering more than the eye area) | 3926.20.00.10. | ||
| GLOVES | |||
| Plastic gloves | 3926.20.00.20 | ||
| Surgical rubber gloves | 4015.11.00.00 | ||
| Other rubber gloves | 4015.19.00.00 | ||
| Knitted or crocheted gloves covered with plastics or rubber | 6116.10.00.10 | ||
| Textile gloves that are not knitted or crocheted | 6216.00.90.00 | ||
| OTHER | |||
| Disposable hair nets | 6505.00.90.10 | ||
| Protective garments for surgical/medical use | 6210.10.00.10 | ||
| Other protective garments of textiles | 6210.20.00.00 6210.30.00.00 6210.40.00.00 6210.50.00.00 | ||
| Protective garments made from plastic sheeting | 3926.20.00.30 | ||
| THERMOMETERS | Liquid filled Thermometer for direct reading | Includes standard Mercury-in-glass liquid thermometers | 9025.11.00.00 |
| Other thermometers | For example, digital thermometers , or infrared thermometers for placing on the forehead. | 9025.19.00.00 | |
| DISINFECTANTS/STERILIZATION PRODUCTS | Alcohol solution | Undenatured, containg by volume 80% or more ethly alcohol | 2207.10.10.00 2207.10.90.00 |
| Alcohol solution | Undenatured, 75% ethyl alcohol | 2208.90.00.10 | |
| Hand sanitizer | liquid or gel generally used to decrease infectious agents on the hands; alcohol based type | 3808.94.10.10 3808.94.90.10 | |
| Other disinfectant/ preparations | Including rubs and wipes impregnated with alcohol or other disinfectants. | 3808.94.10.10 | |
| Medical, surgical or laboratories sterilizers | Function by steam or boiling water | 8419.20.00.00 | |
| Hydrogen peroxide in bulk | Bulk H 2 O 2 whether or not with solidified with urea. | 2847.00.00.00 | |
| Hydrogen peroxide as a medicament | H2 O 2 put up for internal or external use as a medicine, including as an antiseptic for the skin. | 3004.90.00.10 | |
| Hydrogen peroxide put up in disinfectant preparations for cleaning surfaces | H202 put as a cleaning solution for surfaces or apparatus. | 3808.94.10.20 3808.94.90.20 | |
| Other Chemical disinfectants | disinfectants or disinfectant preparations , containing alcohol, benzalkonium chloride etc | 3808.94.10.90 | |
| OTHER MEDICAL DEVICES | Computed tomography CT scanners | Uses a rotating X ray machine to diagnose diseases such as pneumonia | 9022.12.00.00 |
| Extracorporeal membrane oxygenation ECMO | Provides prolonged cardiac and respiratory support | 9018.90.00.20 | |
| Medical ventilators ( artificial respiration apparatus) | Provides medical ventilation | 9019.20.00.00 | |
| Patient monitoring devices–Electro-diagnostic apparatus | equipment for the observation of a disease, condition, includes such devices as pulse oximeters | 9018.19.00.00 | |
| MEDICAL CONSUMABLES | Wadding, gauzes, bandages, cotton, sticks and similar articles | put up in forms or packings for retail sale for medical use. | 3005.90.00.00 |
| Syringes with or without needles | 9018.31.00.90 | ||
| Tubular metal needles and needles for sutures | 9018.32.00.00 | ||
| Needles, cathethers, Cannulae and the like | 9018.39.00.20 9018.39.00.90 | ||
| Intubation kits | 9018.90.00.20 | ||
| Paper Bed Sheets | 4818.90.00.10 | ||
| VITAMIN C | 2936.27.00.00 | ||
| Multivitamins | 2106.90.99.10 2936.29.00.10 | ||
| SOAPS | All soaps | 34.01 (all subheadings) | |
| RUBBING ALCOHOL | ethyl alcohol based | 2207.10.90.10 2207.20.90.10 |
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