Regulations for Reducing Business and Entertainment Taxes for Cultural and Arts-related Enterprises Article 9
Those who apply a business tax exemption or amusement tax reduction in accordance with these Regulations shall, before acting upon it, register the tax exemption or tax reduction approval document with the local tax collection authority; afterwards, they are to submit related documents to the local tax collection authority for examination and verification.
中文原文 文化藝術事業減免營業稅及娛樂稅辦法第9條
依本辦法規定申請減徵娛樂稅者，應於活動前檢附認可文書，向地方稅稽徵機關辦理減徵登記；並於活動後檢附相關證件，送地方稅稽徵機關審核。