Duty Rate
5% of the ticket price or invoice value in the following places:
Cinema – theater – circus – nightclubs – recreational sports swimming pools – occasional events.
Objection
The objection must be submitted within two months to the competent tax administration by means of a written request. It must include the reasons for the objection and be accompanied by copies of the documents supporting it; otherwise, the objection will be rejected in form. The tax administration must decide on the objection within six months from the date of receiving it. Decisions of the tax administration may be appealed before the objection committees within one month from the date of notification of the tax administration’s decision; otherwise, the appeal request will be rejected in form.
References
- Legislative Decree No. 67/67 and its amendments.
- Tax Procedures Law No. 44/2008.
- Legislative Decree No. 66/67.
- Article 22 of Budget Law 98, Television Duty No. 421/98.
- Government duties law dated 1/6/67, Table No. 9 and Budget 93.