Regulations for Reducing Business and Entertainment Taxes for Cultural and Arts-related Enterprises Article 5

If the cultural and arts-related enterprise applying for approval in accordance with Article 2 is in compliance with the provisions of Article 4 of the Act and the following do not apply, such enterprises may be approved for business tax exemption or entertainment tax reduction:1. having fallen afoul of legal compulsions or prohibitions;2. having violated national policy or laws and regulations; or3. having jeopardized public order or good morals.