MoF Regulation No. 158/PMK.010/2015 dated August 12, 2015
CRITERIA FOR ART AND ENTERTAINMENT SERVICES EXEMPTED FROM VAT
Particular art and entertainment services are exempted from VAT such as:
a. movies
b. art, music, dance and/or fashion performance
c. beauty, bodybuilding and similar contest
d. exhibition
e. discotheque, karaoke, night club and similar
f. circus, acrobat and magic performance
g. horse racing, motor vehicle racing and games
h. sports games
This regulation will be effective 30 days after its promulgation