財政部民國110年5月24日台財稅字第11004571810號

核釋「房屋稅條例」第7條、「娛樂稅法」第9條、「使用牌照稅法」第13條規定，因應嚴重特殊傳染性肺炎（COVID-19）疫情擴大限制措施，配合關閉休閒娛樂場所、觀展觀賽場所及教育學習場域等，由地方稅稽徵機關主動核定於關閉及停止營業期間之房屋稅、停徵娛樂稅及使用牌照稅

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 7 of "House Tax Act", Article 9 of "Amusement Tax Act" and Article 13 of "Vehicle License Tax Act", which stipulates that local tax authorities shall take the initiative to ratify the house tax during the closure period and the period of business suspension and to suspend the imposition of amusement tax and vehicle license tax on entertainment venues, exhibition and sports venues and schools and educational institutions which are closed in compliance with tougher restrictions in response to a surge in cases of COVID-19