REPUBLIKA.CO.ID, JAKARTA -- The Minister of Finance, Bambang Brojonegoro, has set a rule that a number of art and entertainment services are free from Value Added Tax (VAT). The rule was stated in Minister of Finance regulation (PMK) No.158/PMK.010/2015, on 12th August 2015.
"Art and entertainment services that are free from value added tax, are all types of services performed by artist," wrote in Article 2 paragraph (1) of the regulation as quoted in setkab. go.id on Thursday (20/8).
Type of art and entertainment services that are free from VAT are:
a. Movie;
b. Art, music, dance, and fashion performance;
c. Beauty pageant and bodybuilding contest;
d. Exhibition;
e. Karaoke, nightclub;
f. Circus, acrobats, magic show;
g. Horse racing, motor racing, arcade game
f. Sporting events
"This Regulation shall be valid after 30 (thirty) days from the date of promulgation," wrote in Article 3 PMK No. 158/PMK.010/2015, which was signed by the Minister of Justice and Human Right, Yasonna H. Laoly, on 13th August 2015.
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