of May 6, 1996 No. 255
About release of services in the field of culture, art, physical culture and sport from the value added tax
In pursuance of requirements of the Law on modification and amendments in the Law on the value added tax N 675-XIII of December 5, 1995 (Article part one Item "n" 1), and also for the purpose of support of culture, art, physical culture and sport the Government of the Republic of Moldova Decides:
Approve the List of services in the field of culture, art, physical culture and sport, tax-exempt on value added, according to appendix.
Prime Minister
Republic of Moldova Andrey Sangeli
Appendix
to the Order of the Government of the Republic of Moldova of May 6, 1996 No. 255
Replication, sound recording and rewriting of movies and video programs for issue for rent to movie theaters and film projectors.
Duplication, subtitling of domestic and foreign movies and videos. The cost of tickets and subscriptions on viewing of movies, video programs, on performances, concerts, circus representations, visit of the museums, exhibitions (including portable), recitals, in recreation parks, on dance floors, attractions, the dramatized holidays, carnivals, festivals, festivities, for the evenings, discos, in zoos, botanical gardens, planetaria, service fee of cable television.
Issue for rent musical instruments, scenic suits, cultural stock, theatrical detail.
Sound recording of contractors, concerts, performances, pieces of music, and also production of copies of soundtracks from record libraries of theaters, the museums, libraries, houses and the centers of culture.
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