The input tax shall be non-refundable if incurred by a person in the following cases:

1. If the person is not a government agency as specified in a Cabinet Resolution in accordance with Article 10 and 57 of the Decree-Law, and there is provision of entertainment services to anyone not employed by the person, including customers, potential customers, officials, or shareholder or other owners or investors.

2. If a motor vehicle is purchased, rented or leased for use in the business and is available for personal use by any person.

3. If goods or services are purchased to be used by employees for no charge to them and for their personal benefit including the provision of entertainment services, except in the following cases:

   1. If it is a legal obligation to provide such services or goods to such employees under any applicable labor law in the State or designated area.

   2. If there is a contractual obligation or documented policy to provide such services or goods to such employees in order that they may perform their role and it can be proven to be normal business practice in the course of employing those people;

   3. [The taxable person gets its employees and their families (as the case may be) subscribed in a health insurance, including enhanced health insurance coverage for one spouse and up to three children who are under the age of eighteen, without prejudice to Clause (1) of this paragraph] ^[G57]; or

   4. If the provision of goods or services is a deemed supply under the provisions of the Decree-Law.

For the purposes of this Article:

1. The 'entertainment services' mean hospitality of any kind, including the provision of accommodation, food and drinks which are not provided in a normal course of a meeting, access to shows or events, or trips provided for the purposes of pleasure or entertainment.

2. The 'motor vehicle' means a road vehicle which is designed or adapted for the conveyance of no more than (10) ten people including the driver. A motor vehicle shall exclude a truck, forklift, hoist or other similar vehicle.

Provision of catering and accommodation services shall not be treated as entertainment services where it is provided by a transportation service operator, such as an airline, to passengers who have been delayed.

A motor vehicle shall not be treated as being available for private use if it is within any of the following categories:

1. a taxi licensed by the competent authority within the State;

2. a motor vehicle registered as, and used for purposes of an emergency vehicle, including by police, fire, ambulance, or similar emergency service;

3. a vehicle which is used in a vehicle rental business where it is rented to a customer.