The National Board of Revenue (NBR) has waived advance income tax (AIT) on relief materials, sent by different countries, or international organisations for Rohingya refugees with the approval of the government under certain conditions.
All of the countries and international organisations can support the Rohingyas on humanitarian grounds by sending food and other urgent relief materials without paying AIT.
The income tax wing of the Internal Resources Division (IRD) issued a Statutory Regulatory Order (SRO) on Thursday in this regard.
However, the income tax authority set four conditions for availing the AIT waiver.
The relief materials and foods have to be distributed among the Rohingya refugees free of cost. The materials cannot be used for commercial purposes or sold or transferred to others.
There should be valid documents as proofs on the relief items from the concerned ministries and departments.
A report on distribution of the relief items has to be submitted to the NBR through the Deputy Commissioners (DCs).
Earlier, the NBR waived VAT and import duty on the relief materials for Rohingya refugees.