Article 32 – Entertainment Expenditure

  1. Subject to Article 28 of this Decree-Law, a Taxable Person shall be allowed to deduct 50% (fifty percent) of any entertainment, amusement, or recreation expenditure incurred during a Tax Period.
  1. Clause 1 of this Article applies to any expenditure incurred for the purposes of receiving and entertaining the Taxable Person’s customers, shareholders, suppliers or other business partners, including, but not limited to, expenditure in connection with any of the following:
    1. Meals
    2. Accomm
    3. Transportation.
    4. Admission fees.
    5. Facilities and equipment used in connection with such entertainment, amusement or recreation
    6. Such other expenditure as specified by the Minister.

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