Entertainment fees 能扣gst吗?

yenqh

我知道新客人是不能扣gst的, 可是这新客人在去年已经有和我们公司有交易了。

老板在这6月有请他们吃饭, 那公司能扣gst吗?

Tiffanyti

Entertainment tax code is BL... cannot claim GST de... just list into GST GAF file only

ihateaccountax

entertainment is blocked input tax

n0fluk3

准确地来说，还是有能claim input tax的entertainment expenditure。
依据条例，不能claim的只是员工以外和“新”顾客的entertainment不能claim input tax。

也就是说entertainment一开始大部分是花在员工身上的话还是能够的。
至于顾客方面，只有现有的顾客是能够的。但是，如果是介绍新产品就比较难说得过去。

你也能去到第64页看看Q14和Q17，那里也有两个example。

以下是摘自官网的资料：
http://gst.customs.gov.my/en/rg/SiteAssets/specific_guides_pdf/INPUT_TAX_CREDIT_29122015.pdf
翻至第17页：
(h) entertainment expenses to a person other than employees or existing customers except entertainment expenses incurred by a person who is in the business of providing entertainment.
“entertainment expense” includes—
(a) the provision of any food, drink, recreation or hospitality of any kind, or
(b) the provision of accommodation or travel associated with the provision of food, drink or recreation by a person or an employee of his to anyone in connection with a trade or business carried on by that person.

“employee”, in relation to an employment, means:
(a) the servant, where the relationship of master and servant subsists;
(b) where the relationship of master and servant does not subsist, the holder of the appointment or office which constitutes the employment.

“recreation or hospitality” would include:
(a) a trip to a theme park or a recreation centre;
(b) a stay at a holiday resort;
(c) tickets to a show or theatre; and
(d) entry to sporting activities/events

Entertainment expenses to family members and potential clients (not existing clients) are disallowed.

Example 1:
Salem, an executive with BBB Sdn. Bhd., a GST registered trading company, entertains his potential clients at a coffee house in a hotel for lunch in order to promote the company’s new product. BBB Sdn. Bhd. is not entitled to claim input tax on the GST paid for the lunch.

Example 2:
A manager from Carrington Hotel which is GST registered, entertains his potential clients for lunch at the coffee house. As Carrington Hotel is also in the business of providing entertainment, the GST incurred in entertaining the potential clients is claimable as input tax.

Example 3:
Turk Sdn. Bhd. organised an annual dinner at a hotel in Port Dickson for employees and a few potential clients.
Awards in the form of watches will be given away to excellent employees based on their performance.
Spouses of the excellent employees are also invited for the dinner. Turk Sdn. Bhd. is allowed to claim GST on the whole package as input tax since the intention of the annual dinner is for employees. If the watches given as gifts to the employees are more than RM500, Turk Sdn. Bhd. has to account for GST.