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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 4
Content:
Activities that meet any of the following provisions are exempt from amusement tax:
(1)Amusement activities sponsored by educational, cultural, public interest, charity institutions, or organizations deemed a public interest social organization or foundation under the General Provisions of the Civil Code or duly registered with the competent authorities pursuant to other related laws or regulations where the total proceeds are used exclusively by said institution or organization.
(2)Amusement activities where the total proceeds after deducting necessary expenses are used for disaster relief or military morale purposes.
(3)Cultural or amusement activities provided temporarily and free of charge for employees by institutions, organizations, privately-owned or publicly-owned enterprises, schools and other organizations. 
The deductible expenses as provided in Item (2) in the preceding paragraph shall be limited to 20% of the total proceeds.
Visitor:1  Update:2018-04-23

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