Regulations for Reducing Business and Entertainment Taxes for Cultural and Arts-related Enterprises Article 6
After the Ministry of Culture receives the application, and the Ministry of Finance and the competent authority in charge examine and approve the application, the Ministry of Culture shall issue an approval letter and both the tax collection authorities and the competent authority in charge will be notified.The approval letter shall clearly state the scope of its application.
中文原文 文化藝術事業減免營業稅及娛樂稅辦法第6條
文化部受理申請後，經會商財政部及目的事業主管機關審查認可者，發給認可文書，並副知主管稽徵機關及目的事業主管機關。
前項認可文書，應載明認可範圍。
前項認可文書，應載明認可範圍。