Value-Added Tax Exempted for Entertainment

Minister of Finance Regulation No. 158/PMK.010/2015 regarding Criteria of Art Services and Entertainment that are Exempted from Value-Added Tax (“Regulation”) was recently issued to provide exemptions from value-added tax for artists and entertainers in providing their services.

As of 1 September 2015, the following services provided by artists and entertainers will be exempted from value-added tax:[1]

  1. Film shows;
  2. Art, music, dance and fashion performances;
  3. Beauty contests;
  4. Discotheques, karaoke parlors, and night clubs;
  5. Circus shows and magic acts;
  6. Horseracing and motor vehicle competitions; and
  7. Sport competitions.

There are no criteria, requirements and procedure under the Regulation in order to be eligible for this exemption from value-added tax.



[1] Regulation, Art. 2 (2)


The information contained in this website is for general information purposes only, and is not intended to be taken as legal advice or opinion or replace a formal consultation with a legal counsel.

The views and opinions expressed in this website, unless expressly stated otherwise, are my own and written by me. They do not represent the views or opinions of my current workplace nor any other parties that I may have connections with.

The information contained in this website is compiled from various reliable sources. However, despite best intentions to keep the information updated and correct, I do not make any representations or warranties of any kind whatsoever, express or implied, regarding the completeness, accuracy, reliability, suitability or availability with respect to the website or the information, products, services, or related graphics contained on the website for any purpose. Any reliance you place on such information is therefore strictly at your own risk.

In no event will I be liable for any loss or damage including without limitation, indirect or consequential loss or damage, or any loss or damage whatsoever arising from loss of data or profits arising out of, or in connection with, the use of this website.

Through this website you are able to link to other websites which are not under my control, whether with respect to their nature, content or availability. The inclusion of any links does not necessarily imply a recommendation or endorse the views expressed within them.

Every effort is made to keep the website online and running smoothly. However, I shall not be responsible or liable for the website being temporarily unavailable due to technical issues beyond my control.


Leave a Reply

Your email address will not be published. Required fields are marked *