Amusement Tax Act Article 11
If the amusement tax collecting agent collects the tax in accordance with this Avt and pays the tax on time, the competent tax authority shall provide a reward of one percent of the amount collected.The reward mentioned in the preceding paragraph shall be withheld by the collecting agent according to the prescribed procedures each time the tax is paid.
中文原文 娛樂稅法第11條
娛樂稅代徵人依法代徵並如期繳納稅款者，主管稽徵機關應按其代徵稅款額給予百分之一之獎勵金。
前項獎勵金，由代徵人於每次繳納稅款時依規定手續扣領。
前項獎勵金，由代徵人於每次繳納稅款時依規定手續扣領。