Amusement Tax Act Article 9
The amusement tax collecting agent shall file monthly return and pay tax to the competent tax authority by the tenth day of the following month using the automatic payment form. For businesses whose operating method is special or business scale is determined by the competent tax authority to be small, the tax authority shall assess and determine their tax due and issue a payment form. The due tax shall be paid within ten days after receiving the payment form.For temporary entertainment activities, the competent tax authority shall calculate the tax due every five days and fill out a payment form, which must be paid within ten days after receiving the payment form.
中文原文 娛樂稅法第9條
娛樂稅代徵人每月代徵之稅款，應於次月十日前填用自動報繳書繳納。
但經營方式特殊或營業規模狹小經主管稽徵機關查定課徵者，由稽徵機關填發繳款書，限於送達後十日內繳納。
臨時舉辦之有價娛樂活動，主管稽徵機關應每五天核算代徵稅款一次，並填發繳款書，限於送達後十日內繳納。
但經營方式特殊或營業規模狹小經主管稽徵機關查定課徵者，由稽徵機關填發繳款書，限於送達後十日內繳納。
臨時舉辦之有價娛樂活動，主管稽徵機關應每五天核算代徵稅款一次，並填發繳款書，限於送達後十日內繳納。