5.1.5 Tax laws
The Law on Philanthropy and Sponsorship, (no. 1420 – XV) of October 31st 2002, stipulates some tax deductions and state support for over 80% of the activities of philanthropical bodies, but without clear conditions.
Since 2002, VAT at 20% was introduced on the extra-budgetary incomes of the cultural institutions, obtained by leasing their premises and other services. Books, publishing, cultural publications, films, ticket prices, cultural events, art works, etc. are VAT exempt in the Republic of Moldova.