Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 8
The term "entertainment program" as mentioned in Subparagraph 1 of Article 12 of the Act refers to the existence of any one of the following situations during business hours:1. The presence of at least two performers playing musical instruments; or2. The presence of a professional singer or performer.
中文原文 加值型及非加值型營業稅法施行細則第8條