公司给顾客或供应商的红包可以扣税吗？

根据业务招待费中的第10条的第6项中提到的“给现金”是不能扣税的，例如赞助顾客年度晚宴的现金。

但是在业务招待费中的第7.7(c)条文中有提到，如果公司是因为推广新的产品时给予顾客的现金礼券，购物券等等就可以享有一百巴仙的扣税。

Supporting information

Public Ruling 4/2015 Entertainment Expense

7.7 The provision of entertainment related wholly to sales arising from the business - proviso (vii) to paragraph 39(1)(l) of the ITA. 

Expenditure incurred on entertainment which is related wholly to sales arising from the business.

c) cash vouchers, discount vouchers, shopping vouchers, meal vouchers, concert or movie tickets;

10.6 Cash contribution for customer’s annual dinner

10.6 赞助顾客年度晚宴的现金

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