Consider amending the Comprehensive Health Insurance Law (No. 2 of 2018) to address several shortcomings. The amendments should address the following points:

• The amount of Takafulia contribution  that a business is required to make under the law should be calculated based on its net annual income instead of its gross annual revenue. Additionally, a contribution ceiling and floor should be specified.
• Establish contribution brackets—ranges of net annual incomes, each subject to a certain contribution rate; the contribution rate should be progressive, in other words, lower brackets pay lower rates and higher brackets pay higher ones.
• Affix a label “finished product” to imported goods to avoid imposing the Takafulia contribution on production inputs, and thus increasing costs. This will prevent duplication, as the contribution is already imposed on the gross annual revenues.
• Since the required contribution constitutes a business expense, it should be tax-deductible under all circumstances.
• Funding the new comprehensive health insurance scheme, should not be limited to this contribution. Other sources of funding include supplementary taxes on cigarettes and alcohol, as well as contributions from employees and employers, which add up to 5% of the employee’s salary.
• The contribution brackets should be structured such that the highest rate, 0.0025, be assigned to the highest bracket of net annual income, and gradually decrease to 0.0015 and then 0.001, as the net annual income decreases.
• Money-losing businesses should be subjected to the same contribution payment terms. That said, the contribution should not be charged to the profit and loss statement, but rather the shareholders' equity account. By doing so, the payment may be tax-deductible in the future, under certain circumstances, as it will be considered a loss carried forward.