The impact of pneumonia! People in the entertainment industry apply for one-stop reduction of entertainment tax and business tax!
Pneumonia epidemic impact! Entertainment industry one stop to apply for entertainment tax and business tax reduction!
Yilan County Finance and Taxation Bureau said that in order to alleviate the impact of the severe infectious pneumonia (COVID-19) epidemic on entertainment industry, if the industry is affected by the epidemic, resulting in a decrease in revenue, the inspection of entertainment tax levied by the industry, can apply to the bureau to verify the reduction of entertainment tax, in order to reduce the burden. In addition, in order to provide convenient services, the Bureau of Internal Revenue has established a mutual notification mechanism with the Yilan Branch of the Northern District Internal Revenue Bureau and the Luodong Tax Collection Office of the Ministry of Finance. The Bureau will notify the Internal Revenue Bureau simultaneously when it accepts entertainment business applications for adjustment; the Internal Revenue Bureau (Tax Collection Office) will also notify the Bureau when it accepts entertainment business adjustment cases.
The Bureau further explained that entertainment tax is verified and levied according to the business situation. If the entertainment facilities are not used or cannot be operated due to the impact of the epidemic situation, they can apply to the Bureau for changing the number of entertainment equipment or suspending their business. After sending personnel to investigate, the entertainment tax will be reduced according to the actual business situation, so as to reduce the tax burden. When the epidemic situation slows down and revenue recovers, it will be transferred back in due time. For those who pay entertainment tax automatically, the tax is declared by the operator according to their actual income. The entertainment tax burden can be reduced due to the decrease of actual income. There is an automatic mechanism for reducing entertainment tax, so no further application is required.
Also due to the impact of the epidemic situation, entertainment tax collectors (i.e. business operators) who cannot pay within the prescribed time limit due to compulsory isolation, home isolation or home quarantine imposed by the competent authorities may also apply to the Bureau for extension or installment payment. If you have any questions about entertainment tax, please contact the Finance and Taxation Bureau at (03) 9325101 ext. 216 or dial the toll free number: 0800-396969; Luodong Branch at (03) 9542226 ext. 113 or dial the toll free number: 0800-232234. The Bureau will be happy to help you.
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