Regulations for Reducing Business and Entertainment Taxes for Cultural and Arts-related Enterprises Article 10
Where documents or information provided with the application are found to be false or where the cultural and artistic activities that are approved according to these Regulations exceed the scope of approval or violate laws and regulations, the Ministry of Culture may revoke or cancel the approval and shall notify the tax collection authority and the competent authority in charge.
中文原文 文化藝術事業減免營業稅及娛樂稅辦法第10條
申請認可之文件、資料有虛偽不實，或從事、經營本辦法認可之文化藝術活動或事務逾越認可範圍或違反法規規定者，文化部得撤銷或廢止其認可，並副知主管稽徵機關及目的事業主管機關。