Law No. 286/2022 wants to support the cultural program of Timisoara, the European Capital of Culture in 2023, improves the funding programs for some cultural projects, but at the same time changes the OG no. 51/1998 on the financing of cultural projects.

On this occasion, 6 sources of funding have been changed or supplemented in the form of taxes/contributions to be paid by economic entities. It:

1. a share in the amount of 20% of the income of business entities that distribute television programs, public retransmission services, containing phonograms or videograms, the viewing of which is not recommended for minors, respectively, from the sale or rental of phonograms;

2. A share of 1% of the income of business entities that organize fairs and exhibitions, for the fee for visits, when historical monuments are not paid in accordance with the current legislation;

3. A share of 1% of the income received by business entities operating on the territory of historical monuments, regardless of whether they are state or private, if the seal of the historical monument is not required;

4. A share of 1% of the income of business entities that operate bars, amusement parks and other recreational and entertainment activities;

5. A share of 0.5% of the value of authorized investments in the form of structures located in the protected zone of historical monuments in protected zones or urban-type objects;

6. A share of 0.5% of the income received by business entities in the field of gambling for activities carried out in the online environment.

These amounts are collected online and paid to the budget of the national cultural fund by the 15th of the following month. For the distribution of phonograms, amounts are charged to the ORDA.

Note: this law will enter into force on November 3, 2022, currently there are no implementing rules.

The article was prepared with the support of fiscal consultant Adrian Benzi

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