Sports Industry Development Act Article 24
The income generated by sales of admission tickets to sports competitions or activities organized by sports organizations that satisfy the provisions of Article 8, Paragraph 1, Subparagraph 5 of the Value-added and Non-value-added Business Tax Act is exempt from having business tax levied.The scope of the sports competitions and activities referred to in the previous paragraph and their determination standards shall be prescribed by the central competent authority in conjunction with the Ministry of Finance.
中文原文 運動產業發展條例第24條
體育團體舉辦之運動賽事或活動，符合加值型及非加值型營業稅法第八條第一項第五款規定者，其門票收入免徵營業稅。
前項運動賽事、活動範圍及認定標準，由中央主管機關會同財政部定之。
前項運動賽事、活動範圍及認定標準，由中央主管機關會同財政部定之。