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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

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