Disallowed deductions
These include:
a. Benefits-in-kind (BIKs) (e.g., free housing, 50% of the
acquisition and maintenance costs of certain company
provided cars), except food and drink provided to
all employees, employee benefits required for job
performance such as protective clothing and uniforms,
transportation costs to and from the place of work,
accommodation for ship crew and the likes, the cost
of providing BIKs in remote areas, and 50% of the
acquisition and maintenance costs of cellular phones;
b. Private expenses;
c. Non-business gifts and aid, except certain religious
contributions/alms and certain donations;
Disallowed deductions
These include:
a. Benefits-in-kind (BIKs) (e.g., free housing, 50% of the
acquisition and maintenance costs of certain company
provided cars), except food and drink provided to
all employees, employee benefits required for job
performance such as protective clothing and uniforms,
transportation costs to and from the place of work,
by doc"> accommodation for ship crew and the likes, the cost
of providing BIKs in remote areas, and 50% of the
acquisition and maintenance costs of cellular phones;
b. Private expenses;
c. Non-business gifts and aid, except certain religious
contributions/alms and certain donations;
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