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.

 


FOOTNOTES

[1] Regulation, Art. 2 (2)


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