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Commentary

4.6 Medical facility and allowances

Pakistan

A medical facility or the reimbursement of medical expenses are ascertained according to whether or not it was in accordance with the terms of employment.

The treatment for taxation is as follows:

  1. Ìý

    •ÌýÌýÌýÌý If in accordance with the terms of employment:

  2. Ìý
    1. Ìý

      –ÌýÌýÌýÌý It is fully exempt provided that National Tax Number (NTN) of the medical practitioner and employer's attestation is provided.

  3. Ìý

    •ÌýÌýÌýÌý If not in accordance with the terms of employment:

  4. Ìý

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