Can a company claim full GST on employee mobile phone subscriptions?
Not always. GST incurred on employee mobile phone subscriptions generally cannot be fully claimed unless certain IRAS conditions are met.
When can GST on mobile phone subscriptions be claimed?
GST may be claimable where the employee provides a written undertaking that the mobile phone will be used solely for business purposes, or where the company has a written policy stating that the mobile phone is strictly for business use.
Why is documentation important for GST claims?
Without proper written documentation or company policies, businesses may not be able to fully claim the GST incurred on employee mobile phone subscriptions.