Disallowed expenses for GST Input Tax for Singapore GST registered businesses are
- Staff Medical Expenses
- Exceptions: (Allowed for Input Tax Claims)
- Obligatory expenses for Work Injury Compensation Act (WICA) OR Collective Agreements under the Industrial Relations Act (IRA)
- Health risk arising on account of work environment (incurred after 1.Oct.2021)
- Expenses incurred pursuant to any written law of Singapore concerning medical treatment / facility / practitioner
- Related to COVID-19
- Exceptions: (Allowed for Input Tax Claims)
- Staff Medical / Accident insurance premiums other than obligatory under WICA/IRA
- Costs/running expenses on motor cars registered under business/individual name or hired for business/private use
- Benefits for employees family/relatives
- Club Subscription Fees / Transfer Fees for Sports/Recreation Clubs
- Transactions involved betting, sweepstakes, lotteries, fruit machines or games of chance.
