The Inland Revenue Authority of Singapore has published COVID-19 GST Guidance on claiming input tax for accommodation and other types of benefits provided to employees during the COVID-19 period. Whether the GST incurred can be claimed depends on the circumstances and the type of expense as follows: 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...