Gifts and samples

Key requirements

Where input tax was claimed, gifts exceeding S$200 before GST per recipient per occasion require output tax on open market value in the period given. Gifts to separate departments of the same company count as one recipient; splitting delivery across return periods does not change the occasion test. Goods bought from an unrelated supplier specifically as gifts may use their purchase price as market value. A business asset later given away instead needs its value at gifting. Gift vouchers are rights rather than goods, and a free product packaged with a paid purchase is taxed through the package price. Qualifying samples must go to existing or potential customers, not be in a normal retail form, and be clearly marked as samples or not for sale. Where the registered recipient pays the deemed tax, issue the specified tax certificate rather than a normal tax invoice.