Companies often hold events abroad for the information of their customers. Accountants may be wondering about the correct tax treatment when a company takes customers to factories, exhibitions or supplier offices abroad, and pays for their plane tickets, visas and other expenses. Braver taxpayers either lump all these items together under advertising expenditure or record this as a business trip and write those expenses off as business expenses. Other taxpayers write off only flight and hotel costs, and treat meal costs as representation expenses. This article looks at the latest advance ruling the State Revenue Service (SRS) has issued to explain the tax treatment in this situation.