The Russian government has approved amendments to the Tax Code due to the entry into force of amendments to the law "On the Export and Import of Cultural Property". It is proposed to update the provisions of Part 2 of Article 333 of the Tax Code in accordance with the adopted amendments. The bill is intended to reduce the tax burden on musicians touring the world.
Before the adoption of amendments to the Tax Code, a musician, when exporting an instrument abroad, had to obtain a permit from the Ministry of Culture of the Russian Federation to present it at customs. This made it difficult to identify musical instruments that often cross the border and the accompanying permits.
To eliminate the problem, it was decided to mark the instruments that temporarily leave the territory of the state. They will be marked with the following labels:
- chemical one - it will allow to identify the instrument as an object of cultural value;
- radio frequency one with a unique code – it helps to identify the instrument and determine its ownership.
The exact order of marking will be determined later by the Government of the Russian Federation.
Besides, the amendments to the federal law on the import and export of cultural property contain information on the need to issue a passport for each musical instrument. The document is supposed to reflect the identification information about the object itself and its owner, supplementing the information with a photo. You can apply for a passport at the Ministry of Culture, the validity period is 10 years.
Information about the instrument, the marks applied to it, the issued passports and permits will be recorded in the Unified Database of the Ministry of Culture of Russia on musical instruments and bows. Customs posts will be provided with access to this register and equipment for tag recognition.
The amendments to the legislation also affected the allocation of subsidies to the Ministry of Culture to increase the share of domestic films in the film distribution.