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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Enforcement Rules of Value-added and Non-value-added Business Tax Act
Article 8
Content:
The term "entertainment program" as mentioned in Subparagraph 1 of Article 12 of the Act refers to the existence of any one of the following situations during business hours:
1. The presence of at least two performers playing musical instruments; or
2. The presence of a professional singer or performer.
 Update:2018-04-25

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