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If diners, hair salons, betel nut vendors, fish farms, shrimp farms, convenience stores and clinics are equipped with entertaining facilities to entertain people, then amusement tax shall be levied.

The local tax bureau indicated that diners, hair salons, betel nut vendors, fish farms, shrimp farms, convenience stores and clinics are not incorporated in the scope for levying amusement tax of the current Amusement Tax Act. However, if the aforementioned business venues are equipped with electronic games (electronic toys), electronic rocking horses, claw machines or video singing (coin-type karaoke, KTV) machines to entertain people, then amusement tax shall be levied.
The bureau specially stressed to proprietors who provide aforementioned facilities to apply for entertainment industry registration, as well as the amusement tax collector A.S.A.P. at the local tax institution where the business venue is located, never assume that these can be exempted as long as the quantity is few or the turnover is low, or you would be imposed a fine of a minimum of NT$15 thousand and maximum NT$150 thousand on top of being requested to pay for the tax evasions if you have been reported by someone afterwards, or have been discovered by the tax institution, causing a great loss to you.
If you wish to learn more about the relevant tax-related regulations, or if you have any queries, you may use the toll-free number of the bureau at 0800-086969 or call 04-22585000 and press 1 to connect to the telephone customer service center, where dedicated personnel will be at your service. Local Tax Bureau of Taichung City Government cares for you!
  • Data update: 2018-11-19
  • Publish Date: 2016-12-15
  • Source: Local Tax Bureau
  • Hit Count: 273