Entertainment Expense which Qualifies for a 50% Deduction and 50% NOT Deduction.

a) Hampers for customers during festive seasons

- ABC Sdn Bhd spent RM 15,000 to provide hampers for its customers in conjunction with the Chinese New Year celebration to maintain existing business relationship.

- The entertainment expense which provide hampers to its customers only RM7,500 that is fifty percent (50%) of the entertainment expense of RM15,000 is allowed a deduction.

b) Gift of flower to customer’s new outlet opening

- A customer of XYZ Sdn Bhd expands his business by opening a new branch in Johor Bahru. XYZ Sdn Bhd gave flowers to the customer.

- The entertainment expense which provide gift of flowers to its customers only fifty percent (50%) of the entertainment expense is allowed a deduction.

c) Gift without business logo for customer’s annual dinner

- ABC Sdn Bhd is a company that sells electrical goods. ABC gave promsells electrical goods. In conjunction with its annual dinner, ABC gave suppliers promotional gifts of electrical goods costing RM50,000. The dinner was held for employees, distributors, and dealers. The electrical goods did not have the company’s business logo on themotional gifts of electrical goods costing RM50,000 to suppliers in conjunction with the company’s annual dinner. The annual dinner was held for employees, distributors and dealers. No company’s business logo was on the electrical goods.

- The entertainment expense of electrical goods without the company’s business logo to its supplier only fifty percent (50%) of the entertainment expense is allowed as a deduction.

50%可扣除和50%不可扣除的娱乐费用

a) 节日期间为顾客提供礼篮
ABC Sdn Bhd 花费 15,000 令吉与农历新年庆典一起为客户提供礼篮，以维持现有的业务关系。向客户提供礼篮的娱乐费用只能扣除7,500 令吉，即15,000 令吉娱乐费用的百分之五十 (50%)。

b) 送花给开设新店的客户

• XYZ Sdn Bhd 送鲜花给他在新山开设新的分行的顾客。XYZ Sdn Bhd 为顾客提供鲜花礼物的娱乐费用仅能够扣除百分之五十 (50%).

c) 客户周年晚宴上没有公司商标的礼物

-ABC Sdn Bhd 是一家销售电器的公司。在公司年度晚宴上， ABC 向供应商赠送了价值5万令吉的电器产品促销礼品。年度晚宴是为员工，分销商和经销商举行的。电器产品上没有公司的商标。向供应商提供没有公司商标的电器产品的娱乐费用，只能扣百分之五十 (50%).