The Legislative Yuan today passed an amendment to the Amusement Tax Act (娛樂稅法) on its third reading, officially abolishing the amusement tax on a wide range of entertainment activities, including movies, concerts and sporting events.
The amendment removes the amusement tax on movie screenings, professional and amateur singing performances, storytelling, dance shows, circuses, magic shows, acrobatics, theater, musical performances and all types of athletic competitions.
However, the tax would still be levied on dance halls and golf courses, as well as other amusement venues, facilities or activities designated by the Ministry of Finance, while adjusting the maximum tax rates for some of these categories.
Photo courtesy of the Taipei Chinese Orchestra via CNA
Under the revised law, the maximum allowable tax rate for dance halls has been slashed in half, from 100 percent to 50 percent.
The tax rate for golf courses remains unchanged at up to 20 percent, while the cap for other designated entertainment activities and facilities is set at 25 percent.
Previously, the maximum rates were 60 percent for films; 30 percent for professional singing performances, storytelling, dance shows, circuses, magic shows, acrobatics and nightclubs; 5 percent for theatrical plays, musical performances, and amateur singing and dancing; and 10 percent for sporting events.
The amendment was drafted to encourage public participation in arts, cultural and sports activities while still taking into account the fiscal autonomy of local governments, the Executive Yuan said.
To maintain that balance, the amendment includes a provision authorizing local governments to halt the collection of amusement taxes on the remaining taxable categories if they deem it necessary based on local industry development, policy goals and financial status.
Such a suspension must be approved by the local city or county council and reported to the ministry for recordation.
The Executive Yuan approved the ministry’s draft amendment on Sept. 19, 2024, before forwarding it to the legislature for review.
The legislature’s Finance Committee completed its review of the bill on Wednesday last week.
Additional reporting by CNA
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