1. ENTERTAINMENT, MEALS, GIFTS ETC.
Conference meals
External entertainment
Account 5521
VAT deduction ok. No fringe benefit tax.
Internal entertainment
Account 4961
VAT deduction ok. No fringe benefit tax.
External conference
Account 4821
Represent UU, participate in conference programme =
VAT deduction ok. No fringe benefit tax.
Attend for individual skill enhancement=
No VAT deduction. Fringe benefit tax to be reported.
Internal conference
VAT deduction ok. No fringe benefit tax.
Course/conference, e.g. strategic planning
Account 5571
Conference arranged by UU, external participants
Account 5572
Gifts
Promotional gifts
Meal
Information meeting for employees
Staff party (1-2 per year)
Meal
Associated activities
Meetings - meals
Account 4342
No VAT deduction. Fringe benefit tax to be reported.
Gifts
Christmas gift
Cessation of employment
Birthday
Funeral
Staff welfare
Account 4981
VAT deduction ok. No fringe benefit tax.
Board meeting
Refreshments
Information meeting
Birthday and other celebration
Day-to-day work
Working lunch
Planning meeting
Coffee, tea, water, fruit