Amusement tax shall be levied for tickets sold or fees charged by specific amusement places, facilities or activities. Amusement tax differs from other taxes in that the taxpayers are those who pay for the amusement, but the tax is collected by the providers or sponsors of amusement places, facilities or activities on behalf of the tax authority.
- Tax base: Proceeds from tickets sold or fees charged by amusement places, facilities or activities.
- Taxation method
(1)
Voluntary payment (Amusement tax collecting agents shall calculate the amount of tax payable at the tax rate prescribed by the municipality or county (city) based on the monthly sales volume of amusement tickets or sales volume per invoice issued and file the voluntary amusement tax returns or complete the online tax returns and print the tax bill. Tax shall be paid to the public treasury before the 10th day of the following month, and a report shall be made to the local revenue service office.)
(2)
Tax assessment (The monthly tax amount to be collected by the amusement tax collecting agents shall be assessed by the local revenue service office, and a tax bill will be issued by the end of each month to the tax collecting agents. Tax collecting agents shall pay the tax before the 10th day of the following month.)
- Taxpayers and Tax Collecting Agents
- Amusement taxpayers are persons who pay for the amusement. Consumers pay for the amusement while the tax collecting agents collect the amusement tax.
- Tax collecting agents are the providers or sponsors of amusement places, facilities or activities.
- The tax collected by the amusement tax collecting agents shall be submitted by the 10th day of the following month by filing the voluntary tax returns. However, for those operating in a special way or on a small scale and approved by the local tax authority, a tax bill will be issued by the local revenue service office, which shall be settled within 10 days from delivery.