Agoda – Local Hotel (Staff Claim)
First of all you must know what is the purpose / nature of the expenses claim by your staff. If it is in the course or for the furtherance of business then you can claim input tax credit. No need to account for output tax. If the expenses is a benefit-in-kind or incentive (not stated in the Employment Contract) to the staff then you need to account for output tax as Gift Rule (value more than RM500.00 to the same person).