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A lottery administration inquires whether gifts of lottery tickets and travel prizes for customer loyalty are deductible. The DGT responds that these expenses may be deductible as they do not constitute gratuities, but rather promotional or public relations expenses.
Question posed: Whether the expenses incurred by gifts of shares, lottery tickets, and trips to clients, carried out for the purpose of increasing sales, are considered deductible for Corporate Income Tax purposes and which documents would be considered suitable as supporting documentation to certify such expenses.
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