Competent tax authority should grant collecting agents of amusement tax who pay tax collected within the prescribed time limit a pecuniary award equivalent to 1% of the amount of tax paid.
The aforesaid pecuniary award shall be deducted by the collecting agent from the tax due each time it makes a tax payment.

Collecting agents who fail to register and go through the tax collection and return formalities with the competent tax authority prior to the opening of business, relocation, change of business, alteration, reorganization, merger, transfer of ownership, or suspension of business pursuant to Article 7 herein shall be subject to a fine of not less than NT$15,000 and no more than NT$150,000.

Businesses that violate the provisions in the first paragraph of Article 8 herein shall be subject to a fine of not less than NT$1,500 and no more than NT$15,000; in case the aforesaid business is an institution, organization, or publicly-owned enterprise or school, the competent tax authority will notify its supervising agency to mete out disciplinary action against its responsible person.

In case a collecting agent fails to collect, under-collect or collect-report, or does not report the amusement tax as required, the competent tax authority may impose to a fine equivalent to five to ten times the amount of tax due and suspend its business operation in addition to ordering it to pay any tax owed.
The competent tax authority should prescribe the duration of business suspension if applicable, which however shall not be more than one month. If the collecting agent still fails to perform its obligations by the end of the imposed period of business suspension, the penalty may continue to be imposed until the agent has discharged its obligations.
Collecting agents who file the tax return late shall be subject to a surcharge.

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