Classify the event benefit
The page treats corporate-event food, door gifts and lucky-draw prizes as non-taxable. An overseas dinner and dance is generally non-taxable, but any holiday portion of the trip is taxable. Keep enough information to distinguish the corporate-event activity and holiday component, and consult the broader concession conditions rather than applying this short table to every private holiday.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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