Moldovan State Tax Service suggests that musicians, providers of video, photo services pay taxes

Chisinau, 08 June /MOLDPRES/ – The State Tax Service (SFS) announces that photographic, video and music service providers are subject to entrepreneurial activity and therefore have to pay taxes.

According to the legislation, any activity, with the exception of work done on the basis of a contract, by a person, "with the purpose of earning income, or following which, regardless of the activity purpose, which derives income, qualifies as an entrepreneurial activity". As such, musicians or photographic and video service providers should register as an individual entrepreneur or limited liability company.

The tax also notes that "the activity in the field of musical service of the ceremonies, including the routing of ceremonies according to the legislation in force, at the wishes of the respective person (the musician or the ceremonial director), can also be carried out on the basis of the entrepreneurial patent. In this context, the applicant will have to apply to the Territorial Tax Service Directorate within jurisdiction having domicile or place of business to obtain the entrepreneurial patent.

The SFS states that it regularly carries out actions to verify individuals who provide photo, video or music service to ceremonies. Thus, in the month of May of 2017, the fiscal inspectors carried out inspections and produced 61 records for carrying out the entrepreneurial activity without registration at the State Registration Chamber or other competent public authority according to the law. As a result, the tax will apply sanctions in the amount of 91,500 lei.

(Reporter V. Bercu, editor A. Raileanu)