New Administrative Concession for Input Tax Claim on Business Entertainment

The IRAS has updated the GST: General Guide for Businesses on 28 January 2014 in which to provide a new administrative concession for input tax claims on business entertainment expenses.

In essence, a simplified tax invoice can be used to claim input tax incurred on business entertainment even if the purchase value exceeds $1,000 on the condition that it applies to only food and drinks and taxpayer maintains alternative documentary payment evidence and information on entertainment details such as name of person entertained, purpose of entertainment, person incurring the expenses, etc to support your  claim.

If the expense comprises of items other than food and drinks (e.g. rental of yacht), a proper tax invoice would still be required to support the full claim.

If you have any questions regarding the above, please contact us at

Be Well!
Jack Wong
for WHM Consulting Pte Ltd

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