A Monthly Tax

Entertainment, amusement and recreation expense

VAT Input from Entertainment, amusement and recreation expense


Taxpayers shall not be allowed input tax credit (VAT input) for payments to entertainment, amusement and recreation expense unless the taxable person carries on a business as a provider of entertainment, amusement or recreation.

The term “Entertainment” means the provision of food, beverages, tobacco, accommodation, or hospitality of any kind.


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