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.