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Law No. 147 Of 13 July 1998 Concerning The Tax On Spectacles

Original Language Title:  LEGE nr. 147 din 13 iulie 1998 privind impozitul pe spectacole

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LEGE no. 147 147 of 13 July 1998 on tax on shows
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR no. 262 262 of 14 July 1998



The Romanian Parliament adopts this law + Article 1 Individuals and legal entities who organize, with payment, performances, artistic or sports events, artistic and fun activities of videoteca and disco, hereinafter referred to as shows, owe tax on shows, calculated in percentage shares on the receipts from the sale of admission tickets and subscriptions, less the value of the stamps established according to the law, as follows: A. Performances: a) theatre, opera, operetta, philharmonic, cinematography, other musical and circus performances-2%; b) festivals, competitions, cenacles, evenings, recitals or other such artistic or fun events that have an occasional character-5%. B. Sports competitions: a) internal-2%; b) international-5%. C. Activities with fun or artistic character organized by videotecs or discos-10%. + Article 2 (1) The tax payers on the shows are required to register the admission tickets to the tax authorities in whose territorial area they are based and to display the tariffs at the ticket sales houses and at the venue of the performances. (2) For the performances organized away or in the tournament it is mandatory to visit the entrance tickets and subscriptions to the tax authorities in whose territorial area the performances take place. + Article 3 (1) The tax on the performances shall be paid monthly, until the 15th of the following month. ((2) The payment shall be made at the state treasury, in the counties in which they operate, or at the units of commercial banks with which the Ministry of Finance has concluded appropriate conventions, where the state treasuries have not been established. (3) The tax payers on the shows are responsible for the accuracy of the calculation and the timely payment of the tax. + Article 4 For the amounts ceded for humanitarian purposes, on the basis of contract, from the proceeds obtained from performances and artistic events is not due tax on shows. + Article 5 (1) The tax on performances constitutes income to the budgets of the administrative-territorial units in whose territorial area the performances take place. (2) The non-payment within the tax period shall entail the obligation to pay increases of late payment. (3) The legal regime of the delayed increases applied will be the one provided by the legislation on the calculation and payment of the amounts due for the non-payment of taxes and fees. (4) Local councils may, on a case-by-case basis, approve for justified reasons, staggered, deferral, reduction or exemption from payment of late increases. + Article 6 The payers of the tax on performances have the obligation to keep records of it and to submit monthly, until the 15th of the next month, to the territorial fiscal body in whose territorial area the payer has its domicile or domicile, the statement imposing according to the model developed by the Ministry of Finance. + Article 7 The printing, registration, targeting, record and management of subscriptions and entrance tickets to the performances are made according to the norms developed by the Ministry of Finance, together with the Ministry of Culture, the Ministry of Youth and Sports and the Office National of Cinematography. + Article 8 Tax payers on shows are also obligated: a) comply with the legal norms regarding printing, registration, targeting, management and use of admission tickets to shows and subscriptions; b) to submit the tax statement within the period prescribed by law; c) to declare the performances to the tax authorities provided in art. 2 2, at least two working days before the date of performance of the performance; d) to issue admission tickets for all amounts collected from spectators and not to practice increased tariffs compared to those registered on the ticket; e) to provide the control bodies with the documents certifying the calculation and payment of the tax on performances. + Article 9 Failure to comply with the provisions of this law shall be punished or, as the case may be, Law no. 87/1994 to combat tax evasion. + Article 10 (1) Violation of legal norms regarding the printing, registration, sale, management and use of admission tickets and subscriptions to the performances constitutes contravention, if not committed under such conditions that, according to the criminal law, to constitute a crime, and is sanctioned with a fine of 600,000 lei to 5,000,000 lei. (2) The amount of fines provided in par. (1) will be updated by Government decision, in correlation with the inflation index. (3) The sanction applies to the show organizer, tax payer on shows. (4) Contraventions provided in par. (1) the provisions apply to them Law no. 32/1968 establishing and sanctioning contraventions, except for the provisions of art. 25-27. + Article 11 Control over compliance with the provisions of this law, the finding of contraventions and the application of sanctions shall be made by the specialized bodies of the Ministry of Finance and its territorial units, as well as by persons empowered for this purpose within the Ministry of Culture, the Ministry of Youth and Sports and the National Office of Cinematography, for contraventions referring to the activity of organizing performances, to printing, procuring and the use of admission tickets and subscriptions. + Article 12 Against the measures ordered by the minutes or by other acts of the bodies with control or taxation powers within the Ministry of Finance, the remedies provided by Law no. 105/1997 for the resolution of objections, appeals and complaints on the amounts found and applied by the acts of control or taxation of the bodies of the Ministry of Finance. + Article 13 The limitation period for the establishment of the tax on performances is 5 years, and the limitation period of the right of enforcement of it is the one provided by the regulations regarding the execution of budgetary claims. + Article 14 The Ministry of Finance, together with the Ministry of Culture, the Ministry of Youth and Sports and the National Office of Cinematography, within 60 days from the publication in the Official Gazette of Romania of the present law, will present to the Government, to approval, methodological norms for the application of the provisions of the law and appropriate formulary, as well as rules on printing, registration, targeting, management and use of entry tickets and subscriptions to shows, which will be publish in the Official Gazette of Romania. + Article 15 The provisions of this law shall enter into force within 90 days from the date of its publication in the Official Gazette of Romania. + Article 16 On the date of entry into force of this Law, the Government Decision no. 679/1991 on the tax on performances, published in the Official Gazette of Romania, Part I, no. 226 226 of 12 November 1991, as well as any other provisions to the contrary. This law was adopted by the Senate at the meeting of June 29, 1998, in compliance with the provisions of art 74 74 para. (1) of the Romanian Constitution. p. SENATE PRESIDENT CRISTIAN SORIN DUMITRESCU This law was adopted by the Chamber of Deputies at the meeting of June 30, 1998, in compliance with the provisions of 74 74 para. (1) of the Romanian Constitution. p. CHAMBER OF DEPUTIES PRESIDENT ANDREI IOAN CHILIMAN ------------