Tax treatment of benefits given to employees during or related to corporate events such as door gifts, lucky draw prizes and overseas dinner and dance.
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Tax Treatment of Benefits Relating to Corporate Events (Summary Table)
| Nature | Taxable/ Not taxable | |
|---|---|---|
1 | Food, door gifts and lucky draw prizes | Not taxable |
2 | Dinner and Dance held overseas | Generally not taxable. However if the overseas trip includes holiday, the holiday portion is taxable. |