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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Law No. 147 of 13 July 1998 concerning the tax on ISSUER shows PARLIAMENT Published in MONITORUL OFICIAL nr. 262 of 14 July 1998, the Romanian Parliament adopts this law.


Article 1 persons and legal persons who organize, pay, artistic performances or sporting events, artistic activities and fun video gallery and disco, hereinafter referred to as the shows, due to tax on spectacles, calculated in percentage quotas on the revenue from ticket sales and subscriptions, less the value of the stamps, which are established by law, as follows: a. Performances: Theatre of) , opera, operetta, film, other Philharmonic, musical performances and circus-2%;
  

b) festivals, competitions, recitals, soirees, cenacluri or other such artistic manifestations or fun who occasional-5%.
  

B. sports competitions: a) internal-2%;
  

(b) International-5%).
  

C. fun activities or organised or artistic videoteci discos-10%.


Article 2 (1) income tax Payers shows are required to register for tickets to the tax authorities in whose territorial RADIUS are established and display charges from sale of tickets and at the venue of the performances.
  

(2) For the shows organized on the go or in the tournament is mandatory entry tickets and endorsing the subscriptions to tax authorities in whose territorial RADIUS performances take place.
  


Article 3 (1) income tax is charged on a monthly basis, shows up at the 15th of the following month inclusive.
  

(2) payment shall be made to the state treasuries, in counties where they work, or in units of commercial banks with which the Ministry of Finance has concluded appropriate agreements, where there state treasuries were founded.
  

(3) income tax Payers are responsible for the accuracy of the calculation shows and paying tax on time.
  


Article 4 For amounts transferred into humanitarian purposes, under contract, of the proceeds obtained from performances and artistic events are not due to tax on performances.


Article 5 (1) the tax on income from performances constitute administrative-territorial units budgets, in whose territorial RADIUS performances take place.
  

(2) failure to pay within the tax obligation to draw the pay increases delay.
  

(3) the legal regime of the increases of late have been applied will be the one prescribed by the laws relating to the calculation and payment of the amounts due for the non-payment of taxes and fees.
  

(4) local councils may approve, on a case by case basis, for duly justified reasons, staggering, postponing, reducing or exempting from paying the delay increases.
  


Article 6 tax Payers shows have an obligation to keep track of it and to file monthly, up to the 15th day of the following month, including to territorial tax authority in whose territory the person is established or domiciled Bill of taxation according to the model developed by the Ministry of finance.


Article 7 Printing, recording, record-keeping and management of endorsing, subscriptions and entrance tickets for shows are done according to rules drawn up by the Ministry of finance, together with the Ministry of culture, youth and sports Ministry and the national Office of cinematography.


Article 8 income tax Payers performances are also required: a) comply with the legal norms regarding printing, recording, endorsing, managing and using their tickets to performances and subscriptions;
  

b) to submit the Bill of tax within the period prescribed by law;
  

c) to declare to the tax authorities shows. 2, at least two working days before the date of the show;
  

d) to issue entrance tickets for all amounts received from spectators and not practical to those increased rates listed on the ticket;
  

e) to provide control bodies the documents attest to the calculation and payment of tax on performances.
  


Article 9 non-compliance with the provisions of this law are punished or, where appropriate, shall be imposed according to the provisions of law No. 87/1994 on combating tax evasion.


Article 10 (1) violation of the legal norms regarding the printing, posting, selling, managing and using entry tickets and subscriptions at shows constitute contravention, if not committed in such circumstances that, according to the criminal law, to constitute the offence, and shall be sanctioned with a fine of 5,000,000 lei lei to 600,000.
  

(2) the amount of the fines provided for in paragraph 1. (1) it will update the Government's decision, in correlation with the level of inflation.
  

(3) the sanction applies to the organizer of the shows, paying tax on performances.
  

(4) the Offences referred to in paragraph 1. (1) shall be subject to the provisions of law No. 32/68 on the establishment and sanction contraventions, except as provided in art. 25-27. Article 11 control of compliance with the provisions of the present law, contraventions and penalties are carried out by the specialized bodies of the Ministry of Finance and of its territorial units, as well as by persons authorized for this purpose from the Ministry of culture, youth and sports Ministry and the national Office of cinematography, for offences that relate to the activity of organizing performances printing, purchasing and using input and ticket subscriptions.


Article 12 measures ordered by the minutes or by other acts of organs with powers of inspection or enforcement of the Ministry of Finance can pursue legal remedies provided for by law No. 105/97 for the resolution of complaints and obiectiunilor, complaints over the amounts recorded and enforced through acts of coercion or control bodies of the Ministry of finance.


Article 13 limitation period for purposes of tax on performances is 5 years, while the term of prescription of the right of execution thereof is that provided by the regulations relating to enforcement of claims.


Article 14 the Ministry of finance, together with the Ministry of culture, youth and sports Ministry and the national Office of cinematography, within 60 days of its publication in the Official Gazette of the present law, shall submit to the Government for approval, the detailed rules for the application of the provisions of the law and appropriate forms used, as well as rules relating to printing, recording, endorsing, managing and using entry tickets and subscriptions at shows , which will be published in the Official Gazette of Romania.


The provisions of article 15 of this law shall enter into force within 90 days after its publication in the Official Gazette of Romania.


Article 16 entry into force of the present law shall repeal the Government decision nr. 679/1991 on income tax, as published in the Official Gazette of Romania, part I, no. 226 of 12 November 1991, as well as any other provisions to the contrary.
This law was adopted by the Senate at its meeting on 29 June 1998, in compliance with the provisions of art. 74 para. (1) of the Constitution of Romania.
p. SENATE PRESIDENT CRISTIAN SORIN DUMITRESCU this law was adopted by the Chamber of deputies at its meeting on 30 June 1998, in compliance with the provisions of art. 74 para. (1) of the Constitution of Romania.
p. CHAMBER of DEPUTIES PRESIDENT ANDREW JOHN CHILIMAN — — — — — — — — — — — —