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Guidelines For The Implementation Of Tax Incentives In Support Of Taxpayers Against The COVID-19 Pandemic
These guidelines are to provide the framework for the smooth application of tax incentives announced by Government in the wake of the COVID-19 pandemic to:
I. Personal emoluments of Health Workers;
II. Additional allowances of frontline Health Workers;
III. Persons who make withdrawals from Provident Funds or personal pension schemes as a result of permanent loss of employment or capital due to the COVID-19; and
IV. Donations made towards the fight against the pandemic.