Input tax incurred on certain expenses is not claimable
For business owners who are GST-registered, you may be eligible to claim the Goods and Services Tax (GST) incurred for your business purchases and expenses. However, when making your input tax claims, remember that the following expenses cannot be claimed as input tax:
1) Medical expenses incurred for your staff unless –
- a) the expenses are obligatory under the Work Injury Compensation Act (WICA) or under any collective agreement within the meaning of the Industrial Relations Act (IRA); or
- b) the medical treatment in respect of expenses incurred on or after 1 Oct 2021 is provided in connection with any health risk or requirement arising on account of the nature of the work required of your staff or his work environment; and
- – the medical expenses are incurred pursuant to any written law of Singapore concerning the medical treatment or the provision of a medical facility or medical practitioner; or
- – the medical treatment is related to COVID-19 and the staff undergoes such medical treatment pursuant to any written advisory (including industry circular) issued by, or posted on the website of the Government or a public authority
2) Medical and accident insurance premiums incurred for your staff unless the insurance or payment of compensation is obligatory under the WICA or under any collective agreement within the meaning of the IRA;
3) Costs and running expenses incurred on motor cars that are either:
- a) registered under the business’s or individual’s name, or
- b) hired for business or private use
4) Benefits provided to family members or relatives of your employees
5) Club subscription fees (including transfer fees) charged by sports and recreation clubs; and
6) Any transaction involving betting, sweepstakes, lotteries, fruit machines or games of chance
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