Fishing ponds, shrimp fishing ponds, swimming pools, and spa houses do not belong to the category of "other recreational facilities” stipulated by the Article 2-1-6 of Amusement Tax Act and therefore do not need to pay the amusement tax. However, if the above-mentioned places are equipped with such equipment as electronic games, audio-visual facilities (like Kara OK, KTV or MTV), or other entertainment devices and features (like coin-operated electric rocking horses and electric doll picking machines), their owners or operators must withhold and pay amusement tax for the revenues they gain from ticket sales, fee collection, or entertainment facilities in accordance with the Amusement Tax Act. Otherwise, they shall be punished by a fine between NT$15,000 and NT$150,000, if they do not register themselves and withhold the said tax or apply for its exemption. Failure to withhold the tax, insufficient withholding of levied tax, reporting insufficient amounts of withheld tax, or hiding the withheld tax shall be fined five (5) folds to ten (10) folds of the withheld amusement tax payables on top of the tax payable itself. It is by the principle of love that the Local Tax Bureau would like to remind the recreational facility owners and operators to apply in advance to withhold and pay the amusement tax, so as to avoid being penalized.

Business people who have any questions regarding the amusement tax are welcome to call the Local Tax Bureau at 0800-086969 (toll free) or (04) 22585000 ext. 1 for the call center. We will be pleased to answer your questions.