Though sales of film tickets are exempted from the use or issuance of uniform invoices, business entities shall still file and pay business tax accordingly.
The National Taxation Bureau of the Central Area, Ministry of Finance, indicates that the sales amount of film tickets is equivalent to the admission ticket revenues of amusement places, which meets the criteria of Article 2 of the Amusement Tax Act, and thus is exempted from the use or issuance of uniform invoices, according to Subparagraph 27, Paragraph 1, Article 4 of the Regulations Governing the Use of Uniform Invoice.
Explaining further, film ticket revenues which are exempted from the use or issuance of uniform invoices shall be filed as a “taxable sales amount” in the Exemption of Uniform Invoice under the Taxable Field of the Business Tax Return, or as a “tax-exempt sales amount” in the Exemption of the Uniform Invoice under the Tax-exempt Field if the Regulations for Reducing Business and Entertainment Taxes for Cultural and Arts-related Enterprises is applicable, in accordance with Article 35 of the Value-added and Non-value-added Business Tax Act.
Adopting cross-domain tax data analysis and cross-verification of relevant taxation information in recent investigations, the Bureau discovered that one cinematic business entity suspiciously committed tax evasion. Over NT$30 million in film ticket sales were not reported from 2020 to 2022, which equals the sales amount of film tickets exempted from the use or issuance of uniform invoices. In addition, then entity is being pursued for over NT$1.5 million for business tax owed and in fines in accordance with the law.
The Bureau specifically appeals to cinematic business entities to scrutinize their account books and vouchers carefully, for those who fail to file and pay business tax due to negligence or not being familiar with regulations, according to Article 48-1 of the Tax Collection Act, should voluntarily file a supplementary tax declaration with the tax authorities and make supplementary payment covering the tax amount which failed to be declared plus the daily interest accrued to avoid punishment, as long as it is neither a case brought about by an informant, nor a case under investigation by an investigator appointed by the tax authorities or the MOF.
If you have any questions, please call the toll-free service number 0800-000321 for consultation, and we will do our best to serve you.
Contact person: Sales Tax Division, Mr. Chien-Chung Wu
Tel: (04)2305-1111 ext. 7532
Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=855cfe6720634431b0181a2f4591742b