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Source : IRAS
Club subscription fees charged by sports and recreational clubs;
Medical expenses and medical / accident insurance premiums incurred by staff, unless they are obligatory under the Work Injury Compensation Act or under any collective agreement within the meaning of the
Benefits provided to family members or relatives of staff;
Costs and running expenses of motor cars (except Q-plated cars with COEs issued before 1 Apr 1998);
Expenses associated with any transaction involving betting, sweepstakes,lotteries, fruit machines or games of chance.
As GST incurred on these categories of expenses cannot be claimed as input tax, it is known as “blocked input tax” and should not be reported in the GST return.
At [Setup] , click [Chart of Accounts]
Some of the accounts code set as [BL]