Pandemic impact! Entertainment businesses can apply for reductions in entertainment tax and business tax at a single window!

The Yilan County Finance and Taxation Bureau stated that, to ease the impact of the severe special infectious pneumonia (COVID-19) pandemic on entertainment businesses, operators whose revenue has declined due to the pandemic and who are subject to assessed entertainment tax may apply to the bureau for a verified reduction of entertainment tax to ease their burden. In addition, to provide convenient service, the bureau has established a mutual notification mechanism with the Yilan Branch of the Northern Region National Taxation Bureau of the Ministry of Finance and the Luodong Tax Collection Office; cases in which the bureau accepts an entertainment operator's application for adjustment will be simultaneously notified to the National Taxation Bureau; cases in which the National Taxation Bureau (Tax Collection Office) accepts an entertainment operator's application for adjustment of business tax will also be notified to the bureau.

The bureau further explained that entertainment tax is verified and levied according to business conditions. For operators subject to assessed entertainment tax, if their entertainment facilities are unused or they are unable to operate due to the pandemic, they may apply to the bureau to change the number of entertainment equipment items or to suspend (close) business; after staff are dispatched to conduct an inspection, the entertainment tax will be reduced according to actual business conditions to ease the tax burden, and after the pandemic subsides and revenue recovers, it will be adjusted back at an appropriate time. For operators who file and pay entertainment tax automatically, they declare on their own according to actual revenue, and the entertainment tax burden can be reduced because of reduced actual revenue; a mechanism for automatically lowering entertainment tax is already in place, so no further application is required.

Also, due to the impact of the pandemic, if an entertainment tax withholding agent (that is, the operator) is subject to mandatory isolation, home isolation or home quarantine implemented by the competent authority and is therefore unable to pay within the prescribed payment deadline, it may also apply to the bureau for an extension or installment payment. If you have any questions related to entertainment tax, you are welcome to call the Finance and Taxation Bureau at (03) 9325101 ext. 216 or the toll-free number: 0800-396969; the Luodong Branch at (03) 9542226 ext. 113 or the toll-free number: 0800-232234 for inquiries, and the bureau will serve you wholeheartedly.