1,2 Percent for Artists from Personal Income Tax

Lituanie
Quand
2020
Qui
State Tax Inspectorate
Décrivez les principales caractéristiques de la politique/mesure: 

Upon the implementation of the Law on Charity and Sponsorship of the Republic of Lithuania (No. XII-2202) and the Law on Personal Income Tax of the Republic of Lithuania (No. XIII-841) as of 1 January 2017, permanent residents of Lithuania were able to assign up to 2 percent of their personal income tax to natural persons who have the status of an art maker. The residents were able to assign up to 2 percent of their paid personal income tax not only to the organisations that are entitled to received sponsorship but also to art makers (writers, painters, composers, authors, translators, stage performers, designers, architects, folk artists, photographers, etc.) who have the status of an art maker and the right to be a beneficiary. Since 2019, after adopting amendments of the Law on Personal Income Tax, it is now possible to assign up to 1,2 percent of the personal income tax to artists.
Such sponsorship is tax free, it shall be used for art creation and it must be accounted for.

Ressources financières allouées à la politique/mesure en dollars américains: 

There is no dedicated budget for this measure.

Partenaires engagés dans la mise en œuvre de la politique/mesure : 
Nom du partenaireType d'entité
The Ministry of Culture
Secteur public
La mise en œuvre de la politique/mesure a-t-elle été évaluée ?: 
Non
Objectif(s) de la Convention 2005 de l'UNESCO
Domaines culturels
Multi-domaines
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