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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 9
Content:
Collecting agents of amusement tax shall, prior to the tenth (10th) of the following month, file monthly return and pay tax collected in the month. Notwithstanding the foregoing, businesses that have special operation or small-scale operation and whose tax is assessed by the competent tax authority shall pay amusement tax in ten (10) days after the receipt of tax payment notice from the tax authority.
Where the amusement activities are provided temporarily for a consideration, the competent tax authority will, once every five days, calculate tax due and issue a tax payment notice to the taxpayer. Upon the receipt of such notice, the taxpayer shall pay tax in ten (10) days.
Visitor:1  Update:2018-04-23

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