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In Response to the Pandemic Impact on Entertainment Consumption, Taipei City Government’s Initiation on Halving Amusement Tax will be Extended by One More Year

Taipei City Government’s Department of Finance stated that the nationwide Level 3 alert on the Severe Pneumonia with Novel Pathogens (COVID-19) has caused huge impact on entertainment industry. Taipei City Government proposed the amendment of Taipei City’s Amusement Tax Levy Autonomous Regulations at Taipei City Council on June 22, 2021, which proposed extension of another year for the half reduction on amusement tax levy until June 30, 2022. Taipei City Council has completed the second and third reading procedures on June 22. Implementation will be carried out after announcement.
The Department of Finance explained that acknowledging the pandemic national impact on economy and society, Taipei City Government revised additional Article 5-1 of Taipei City’s Amusement Tax Levy Autonomous Regulations in 2020 in order to reduce entertainment industry’s burden and promote industrial development. Overall reduction on amusement tax levy started from December 1, 2020 to June 30, 2021. Considering the suspension of business on leisure and amusement venues, exhibitions and contest venues and the alike due to the raise of Level 3 epidemic alert in May, 2021, Taipei City Government has extended the eligible period of halving the amusement tax levy to June 30, 2022 in order to continuously reduce amusement industry’s burden and to act jointly with Central Government’s “Special Act for Prevention, Relief and Revitalization Measures for Sever Pneumonia with Novel Pathogens” extension period to June 30, 2022.
The Department of Finance further indicated that in order to assist the industry getting through the difficulties, amusement tax levy would be reduced by half during the above mentioned implementation period until entertainment activities are resumed upon pandemic slowdown. The Department of Finance calls attention to the entertainment industry that after the pandemic slowdown, preferential offers should be provided to consumers in return to the gain of halved tax levy in order to promote the desire on entertainment consumption, which will create a win-win situation for the public, the industry and Taipei City Government.