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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 8
Content:
Businesses that sponsor amusement activities temporarily for a consideration shall register and go through the tax payment or exemption formalities with the competent authority in advance.
If the aforesaid temporary amusement activity does not charge a fee in any fashion, its sponsor shall report to the competent tax authority in advance. 
 Update:2018-04-23

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