Value-added and Non-value-added Business Tax Act Article 37
The business tax upon the performance by foreign artistic and show enterprises within the territory of the R.O.C. shall be reported and paid under Article 35 to the local competent tax authority where the performance takes place. However, in case the duration of the performance at any one location does not exceed 30 days, tax return and payment shall be filed and made within 15 days after performance is concluded.Such foreign artistic and show enterprises shall file and pay business tax before departure if the departure time is prior to the preceding paragraph time limit.
中文原文 加值型及非加值型營業稅法第37條
外國技藝表演業，在中華民國境內演出之營業稅，應依第三十五條規定，向演出地主管稽徵機關報繳。
但在同地演出期間不超過三十日者，應於演出結束後十五日內報繳。
外國技藝表演業，須在前項應行報繳營業稅之期限屆滿前離境者，其營業稅，應於離境前報繳之。
但在同地演出期間不超過三十日者，應於演出結束後十五日內報繳。
外國技藝表演業，須在前項應行報繳營業稅之期限屆滿前離境者，其營業稅，應於離境前報繳之。