Tax Status Form
The Global Fund requires a mandatory tax exemption in countries where it supports programmes, so that expenditures within grants are made free of any country taxes or tariffs. All grant agreements include a mandatory tax exemption provision. If taxes are levied or paid, host countries are required to refund such tax amounts. In this regard, the Global Fund requires annual tax reporting by Principal Recipients (PRs) and provides a reporting template to be completed and submitted by Country Offices (COs) within the prescribed deadline.
The template captures total grant expenditure, total taxes paid, and total taxes recovered by PR and Sub-recipient (SR). Additional information, including additional recoveries expected, is also required.
Although the Tax Status Form is submitted on an annual basis, the report is included in the Global Fund’s Quarterly Financial Reporting template. For detailed instructions, refer to section three of the Global Fund Guidelines for the Quarterly Financial Reporting.