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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:
Amusement Tax Act
Article 13
Content:
Businesses that violate the provisions in the first paragraph of Article 8 herein shall be subject to a fine of not less than NT$1,500 and no more than NT$15,000; in case the aforesaid business is an institution, organization, or publicly-owned enterprise or school, the competent tax authority will notify its supervising agency to mete out disciplinary action against its responsible person.
 Update:2018-04-23

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