The Ministry of Finance of Russia recalled the mandatory requirements that must be met in order to apply the above exemption ( letter of the Department of Tax Policy of the Ministry of Finance of Russia dated April 26, 2023 No. 03-07-07/38261 ). So, first of all, the forms of the above tickets and subscriptions must be approved in the prescribed manner as forms of strict accountability by organizations operating in the field of culture and art.
Source: garant.ru
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