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:

  1. 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.
  2. 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.
  3. Deferment of the payment of corporate and individual advance taxes and PAYE for businesses affected until June 30, 2020.
  4. Thereafter, businesses will be allowed to pay advance taxes on the current year basis.
  5. 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.
  6. 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, 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.

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.
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
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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