1. Subject to Article (28) of this Decree-Law, a Taxable Person shall be allowed to deduct (50%) (fifty percent) of any entertainment, amusement, or recreation expenses incurred during a Tax Period. 2. Clause (1) of this Article applies to any expenses incurred for the purposes of receiving and entertaining the Taxable Person's customers, shareholders, suppliers or other business partners, including, but not limited to, expenses in connection with any of the following: a. Meals. b. Accommodation. c. Transportation. d. Admission fees. e. Facilities and equipment used in connection with such entertainment, amusement or recreation. f. Such other expenses as specified by the Minister.
Interpretation and application must be checked against the official text and current version.