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Entertainment Tax Exemption for Temporary Campus Activities

Local Tax Bureau of Taichung City Government said that if a school holds for its own faculty and students temporary cultural and recreational activities, such as movie appreciation, concerts, and dances, the proceeds from such activities are exempted from entertainment tax.

Local Tax Bureau further explained that according to Article 4-1-1 of Amusement Tax Act: "Amusement activities sponsored by educational, cultural, public interest, charity institutions, or organizations deemed a public interest social organization or foundation under the General Provisions of the Civil Code or duly registered with the competent authorities pursuant to other related laws or regulations where the total proceeds are used exclusively by said institution or organization”, an event organized by a student group can be exempted from entertainment tax if the event is registered with the tax authorities in advance and meets the following three conditions:
1. The student association holding the activity must be approved by the school.
2. The school must agree that the temporary recreational activities, such as movie appreciation, concerts and dance, are held for its faculty and students.
3. The school must prove that all the proceeds are used exclusively for the student association.

If you have any question related to entertainment tax, please call the Local Tax Bureau at Tel: (04) 22585000 ext. 1 for the call center or 0800-086969. We will be pleased to answer your questions.
  • Data update: 2018-11-19
  • Publish Date: 2014-01-10
  • Source: Local Tax Bureau
  • Hit Count: 282