Which of the following is an example of input VAT that cannot be reclaimed?

Input VAT is the VAT that businesses can reclaim on their purchases when they are registered for VAT. However, there are specific types of expenses that are not eligible for reclamation.

In this context, VAT incurred on business entertaining expenses is not reclaimable. This includes costs associated with entertaining clients or customers, such as meals or hospitality. The reason behind this is that such expenses are considered to be for personal enjoyment rather than for the business's direct operational needs. Thus, tax authorities restrict the reclaim of input VAT on these expenses to prevent tax abuse and ensure that only legitimate business costs are deductible.

On the other hand, VAT on purchases made for business purposes, office supplies, and employee training programs are typically reclaimable as they directly relate to the operating activities of a business. These expenses support the business's operational efficiency and are recognized as necessary for conducting business activities. Therefore, their associated VAT can generally be reclaimed as input tax.