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Local Tax Bureau of Keelung City

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* Amusement Tax

  1. Tax Scope
  2. Taxpayers
  3. Tax Rates

The Feast and Amusement Tax Act was first promulgated in April 1942 with a view to supporting the financing of local governments and to extend protection to social custom. The feast tax, however, proved too difficult to administer. Audit manpower in the competent authorities was insufficient to prevent tax evasion by consumers and restaurants for their mutual benefit. Further, few developed countries have levied a feast tax. Thus, to improve the tax system and to lessen the difficulties in tax administration, the government abolished the Feast and Amusement Tax Act in June 1980, canceling the feast tax as such and integrating it into the business tax; the Amusement Tax Act was enacted at the same time as the legal basis for the assessment of the amusement tax.


A. Tax Scope
        The amusement tax shall be levied on the prices of tickets sold or the fees collected by amusement businesses which provide any kind of on-site equipment or activities for entertainment. In case no tickets are sold but drinks or entertainment devices are supplied to the consumers, the tax shall be levied on the amount of the charges. The scope of the tax is as follows:
  1. The cinema.
  2. Professional singing, story-telling, dancing, circus, magic, acrobatics shows and all kinds of performances in night clubs.
  3. Drama, music performances and amateur singing, dancing, etc.
  4. All kinds of competitions and contests.
  5. Dance halls of skill.
  6. Billiard halls, bowling alleys, golf clubs and the like that are provided as a form of recreation for consumers.

B. Taxpayers
        Taxpayers of the amusement tax are those who pay the prices to enjoy the amusement. Providers or sponsors of sites, equipment or activities for entertainment act as collection agents. To take the cinema as an example, those who watch movies are the taxpayers, while theaters who collect the tax-included tickets and pay the tax to the treasury are collection agents.
C. Tax Rates
        The Amusement Tax Law specifies maximum legal rates, and the collection rates shall, within the maximum rates, be prescribed by the provincial and the city governments, respectively, approves by the local assembly of the same level, and reported to the Ministry of Finance for its record. The maximum legal rates are as follows:
  1. Monetary receipts: affix tax stamps at 0.4% of the amount received, with the exception of 0.1% for money deposited by bidders.
  2. Contracting agreements: affix tax stamps at 0.1% of the contract price.
  3. Contracts of deeds for sale, gratuitous transfer, exchange or partition of the contract price or value of the real estate.
  4. Contracts for sale of movables: affix tax stamps at NT$12 per piece
    Contracts for sale of movables
    ClassificationRates
    The cinema:
    Chinese language films
    Foreign language films
    30%
    60%
    Professional singing, story-telling, dancing, circus, magic, acrobatics shows, and all kinds of performances in night clubs 30%
    Drama, music performances and amateur singing, dancing, etc. 5%
    All kinds of competitions and contests of skill 10%
    Dance halls 100%
    Billiard halls 50%
    Bowling alleys 30%
    Golf clubs 20%
    Other activities that are provided as a form of recreation for consurmers 50%
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Accessible_website   Executive Yuan Gazette(opened with new window)    Head Bureau  Tel: 0800-306969 (TOLL-FREE)  Address: 20402 No.162, Sec. 2, Anle Rd., Anle Dist., Keelung City 204, Taiwan (R.O.C.) *[Map]
Sinyi Branch  Tel: 02-24286030  Address: 20147 No.157, Xin 2nd Rd., Xinyi Dist., Keelung City 201, Taiwan (R.O.C.) *[Map]
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