However, the refundable VAT items are those related to the purchase of the following goods and services:
(i) foods and lodging
(iii) electricity and telecommunication
(iv) office lease
(v) purchase of building and structures for a liaison office
(vi) repair of building and structures
(vii) purchase or lease of office furniture and supplies
Any VAT payment relating to legal and accounting services, purchase of office car and entertainment expenses are not claimable for refunds by the liaison offices.