To maintain air taxationand curb tax evasion, the Local Tax Bureau of Taichung City Government will make a comprehensive inventory on the registration status of amusement-tax taxpayers and collecting agents between July 1andSeptember 30, 2013.

Amusement tax shall be levied on tickets sold or fees charged by amusement places, facilities or activities, such as discos, dance halls, golf courses, video games, Internet games, Kara OK attached to restaurants and motels, KTV, MTV ......and so on, said Local Tax Bureau.

Local Tax Bureau emphasized that the karaoke OKfacilities attached to some snack bars, drinking houses, PUB, restaurants and motels are subject to the regulations of "other amusement facilities” and shall be levied with amusement tax like a KTV audiovisual center, even though extra fees are not charged on customers.

Local Tax Bureau explained further thatprior to the opening of business, relocation, change of business, alteration, reorganization, merger, transfer of ownership, or suspension of business, those who provide amusement places or facilities shall register and go through the tax collection and return formalities with the competent tax authority in advance; otherwise, they shall be subject to a fine of not less than NT$15,000 and no more than NT$150,000.In case a collecting agent fails to collect, under-collect or collect-report the amusement tax as required, the competent tax authority may impose a fine equivalent to five to ten times the amount of tax due.If you have anyquestion, please call the service center by toll-free phone0800-086969or04-22585000 ext. 1.