As the Crop Over season approaches, the Comptroller of Customs has issued a reminder to promoters of public entertainment, Crop Over Band Leaders, licensees and proprietors of places of public entertainment, that the Laws of Barbados stipulate that they must be registered in accordance with the Value Added Tax (VAT) Act CAP 87.
Such persons must file accurate returns and pay all taxes, penalties and interest due and owed to the Comptroller of Customs and they must have his written permission in order to stage any public entertainment event.
In addition, tickets presented to the VAT Division for stamping, should be a minimum size of two and a half inches wide by five inches long; with a maximum size of four inches wide by eight inches long and should be submitted 21 days before they are due to go on sale.
Furthermore, all obligations under the Public Entertainment Act CAP 85A and the Value Added Tax Act CAP 87 must be met before tickets are stamped and written permission granted.
No person shall keep a place of public entertainment without a licence issued under the Public Entertainment Act CAP 85A. Therefore, all persons staging shows must ensure that the venue has a Public Entertainment Licence.
Promoters are advised to contact the VAT Division at telephone number 467-1100, to make arrangements for the delivery and collection of tickets