Regulations for Reducing Business and Entertainment Taxes for Cultural and Arts-related Enterprises Article 12
These Regulations shall become effective on the date of promulgation except for where another date of promulgation has been determined.
中文原文 文化藝術事業減免營業稅及娛樂稅辦法第12條
本辦法除已另定施行日期者外，自發布日施行。