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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
Article 3
Content:
The taxpayers of amusement tax shall be the persons who pay for the amusement.
Providers or sponsors of amusement places, facilities or activities are designated the collecting agents of amusement tax.
 Update:2018-04-23

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