Regulations for Reducing Business and Entertainment Taxes for Cultural and Arts-related Enterprises Article 4

Application documents and information must be provided within the following timeframes. Late applications will not be processed:1. Exhibitions, performance, projection or broadcast, auction, or other cultural and artistic activities: one month prior to the event’s start.2. Book publishing or import: Prior to the date of publication or one month after the day after import. Where the publisher is a natural person, one month from the day after the date of publication.The Ministry of Culture shall define “date of publication” as used in Subparagraph 2 of the preceding Paragraph separately.Books published or imported prior to February 28, 2021, are not subject to the prior regulation concerning appended documents and materials if they apply before May 31, 2021.Domestic book publishers that had been approved for an ISBN or eISBN for a book prior to January 31, 2021, do not need to apply for a permit in line with these regulations. The Ministry of Culture will process such applications in accordance with Article 6. However, publishers that have renounced an MOC permit should report to the MOC that they do not need such a permit before February 28, 2021.