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

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Tax Related Laws & Regulations

Tax Act:
Amusement Tax Act
Chapter 4【Reward and Penalty 】 Article 11
Content:
Competent tax authority should grant collecting agents of amusement tax who pay tax collected within the prescribed time limit a pecuniary award equivalent to 1% of the amount of tax paid.
The aforesaid pecuniary award shall be deducted by the collecting agent from the tax due each time it makes a tax payment.
 Update:2018-04-23

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