| Expense | Can input tax be claimed? |
|---|
Accommodation, food, transport to and from
accommodation to testing facility and thermometers provided to employees who
need to serve a Stay-Home Notice (SHN) | Employee who returns from a
business trip overseas Yes. Your employee incurred the expense to
carry out the employment duties assigned by your company. However, input tax is
not claimable if your company has been providing the same accommodation to your
employee prior to 1 Feb 2020, unless the accommodation is allowed under the
exceptions or administrative concession under paragraph 7 of the e-Tax Guide “GST:
Fringe Benefits” (PDF, 769KB).
Employee who returns from a
personal trip overseas
No. The expense is primarily incurred for the
personal benefit of your employee. The expense need not have been incurred had your
employee not travelled overseas for personal reasons. |
| COVID-19
tests and COVID-19 hospitalisation charges for employees | No.
Medical expenses are not claimable under Regulation 26 of the GST (General)
Regulations. |
| SHN expenses and accommodation provided to Malaysian workers on the
Periodic Commuting Arrangement (PCA) scheme | No. The expense is primarily incurred for the personal benefit of your
employee. For SHN expenses, the expenses need not have been incurred had your
employee not returned to Malaysia for personal reasons. |
| Accommodation
provided to Malaysian workers in light of the Movement Control Order (MCO) | Yes. Where
the Malaysian worker normally resides overseas and is required to reside in
Singapore to ensure continuity of business during the MCO period, the expense
is incurred for the purpose of your business. |
| Personal
protective equipment (e.g. masks, thermometers, hand sanitiser, etc.) to
employees | Yes.
The expense is incurred for the purpose of your business. |
| Utility
bills, telephone bills, monthly subscription fees for mobile phone and monthly
subscription fees for broadband incurred while the employee works from home (“WFH”)
during the COVID-19 period | Input tax is claimable on the business
portion of the expense incurred during the COVID-19 period. The supply should
be contracted in your employee’s name, and not any other person living in the same
household.
Utilities and home
telephone bills If you have difficulties determining the
business portion of the expenses, you may take the difference in the amount of
expenses your employee incurred before and after working from home and apportion
it equally among the working individuals in the same household. For example, if
your employee’s utilities bill has increased by $107 (inclusive of $7 GST) and
both your employee and another individual in his household work from home, you
may claim $3.50 as your input tax.
Mobile phone or broadband
subscription fees If the mobile phone subscription or broadband
subscription was used for both business and private purposes during the WFH
period, you may claim input tax: (i) For full reimbursements, based on 4/7 of
the GST incurred on the expenses.
(ii)
For partial reimbursements, based on 7/107 of the amount reimbursed or
4/7 of the GST incurred on the expenses, whichever is the lower. |
| Office
equipment for home use (e.g. printer, toner, monitor, chair) to facilitate
employees to WFH during the COVID-19 period | Your company does not own
the office equipment No, input tax is not claimable. The purchase is
primarily incurred for private purposes, as your employee can continue to use
the asset at home after the WFH period or sell it off without having to obtain
approval from your company.
If the company owns the
office equipment
Yes, the company may claim the input tax on the
purchase. |