The new entertainment tax system is on the way! The maximum fine of 150,000 yuan for failure to report when adding a doll machine or changing a computer in an Internet cafe

新竹縣政府稅務局提醒，娛樂場所設備增減、營業項目變更，都須事前向稅務局辦理娛樂稅相關申請手續。 (Photo by reporter Liao Xueru)

娃娃機加機台、網咖升級電腦設備，別忘了先向稅局「報備」！ The Hsinchu County Government Taxation Bureau reminds that all businesses that provide entertainment venues, facilities or activities, whether they are newly opened, or if there is an increase or decrease in equipment or changes in business items after operation, must apply for entertainment tax with the tax bureau "in advance" to avoid losing money.

The tax bureau pointed out that the new entertainment tax law has officially come into effect this year. The Ministry of Finance has announced that nine major categories of entertainment projects, including MTV, KTV, karaoke, Internet cafes, claw machines and pachinko machines, are all within the scope of statutory taxation.許多業者常以為只有剛開幕時要登記，卻忽略了後續擴充或汰換設備也需要申報。 For example, when a claw machine shop adds new machines or an Internet cafe expands computer seats, the change application must be completed before implementation.

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為了讓店家少跑腿，新竹縣稅務局推出跨機關「一站式服務」。 When operators go to the tax bureau to apply for entertainment tax establishment or changes, they can easily fill in the business tax form from the IRS and have the tax bureau forward it on their behalf; conversely, when going to the tax bureau to apply for business tax establishment or changes, they can also apply for entertainment tax at the same time, eliminating the hassle of traveling between the two places.

The tax bureau specifically reminded that those who fail to register or change in advance as required will be subject to a minimum fine of 15,000 yuan and a maximum fine of 150,000 yuan in accordance with the Entertainment Tax Law. If operators have any questions, they can call the service hotline: Zhubei General Bureau (03) 551-8141 extension 320, 322; Zhudong Branch (03) 596-9663 extension 211.

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