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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations


Tax Related Laws & Regulations

Tax Act:
Value-added and Non-value-added Business Tax Act
Article 12
The business tax rates for special food and beverage services enterprises are as follows: 1. 15% for night clubs or restaurants providing entertaining show programs; 2. 25% for saloons and tea rooms, coffee shops and bars offering companionship services.

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