Amusement Tax Act Article 4
Exemptions from the amusement tax shall be granted in accordance with the following provisions:1.Educational, cultural, public welfare, and charitable organizations or groups, which are organized as public interest associations or foundations under the General Principles of Civil Code, or registered or filed with the competent authority according to other relevant laws and regulations, for all kinds of entertainment activities organized by them, with all proceeds being used for the purposes of the organization.2.All proceeds, excluding necessary expenses, used for various entertainment activities for disaster relief or military support.3.Temporary cultural and recreational activities organized internally by government agencies, organizations, public and private enterprises, schools, and other institutions, for which no fees are collected in any form.The necessary expenses eligible for deduction under the second provision above shall not exceed twenty percent of the total proceeds.
中文原文 娛樂稅法第4條
凡合於左列規定之一者，免徵娛樂稅：
一、教育、文化、公益、慈善機關、團體，合於民法總則公益社團或財團之組織，或依其他關係法令經向主管機關登記或立案者，所舉辦之各種娛樂，其全部收入作為本事業之用者。
二、以全部收入，減除必要開支外，作為救災或勞軍用之各種娛樂。
三、機關、團體、公私事業或學校及其他組織，對內舉辦之臨時性文康活動，不以任何方式收取費用者。
前項第二款准予減除之必要開支，最高不得超過全部收入百分之二十。
一、教育、文化、公益、慈善機關、團體，合於民法總則公益社團或財團之組織，或依其他關係法令經向主管機關登記或立案者，所舉辦之各種娛樂，其全部收入作為本事業之用者。
二、以全部收入，減除必要開支外，作為救災或勞軍用之各種娛樂。
三、機關、團體、公私事業或學校及其他組織，對內舉辦之臨時性文康活動，不以任何方式收取費用者。
前項第二款准予減除之必要開支，最高不得超過全部收入百分之二十。