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法律與法規命令

Tax Act:
Amusement Tax Act
Article 10
Content:
Collecting agents of amusement tax shall, at the time of tax collection, issue a ticket as documentary evidence and have the ticket torn upon entry of the ticket holder, otherwise the tax is deemed not collected. For businesses whose amusement tax is assessed pursuant to the proviso provided in the first paragraph of Article 9 herein, no tickets need to be issued.
The tickets described in the foregoing paragraph shall be uniformly printed, serially numbered and stamped by the competent tax authority, and sold at cost to amusement businesses for use. Notwithstanding the foregoing, if tickets are sold for temporarily provided amusement activities, the responsible person shall submit the tickets with serial number and price indicated thereon to the competent tax authority for stamping, and complete the tax payment guarantee formalities, and report and pay the tax collected on time.
 Update:2018-04-23

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