n Professional Accountant - Entertainment & personal subsistence : CPD points - 15 min

Volume 2008 Number 1
  • ISSN : 1680-7537


In terms of section 17(2)(a) of the Value-Added Tax Act (''the Act''), entertainment expenses and related input tax is generally not deductable against output tax. However, the general rule that the Vat incurred on entertainment expenditure may not be claimed as input tax is subject to a number of exceptions, such as in cases where the business supplies entertainment.

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