The National Audit Office (NAO) found that most night clubs paid their annual business tax at a rate of 5% from 2012 to 2014. According to Article 12 of the Value-added and Non-value-added Business Tax Act, the business tax rates for special food and beverage-service enterprises are as follows: 1. 15% for night clubs or restaurants providing entertainment; 2. 25% for saloons, tea rooms, coffee shops, and bars offering companionship services. The tax payments were too low. After the NAO called for improvements, the Ministry of Finance urged the Tax Administration to strengthen the collection of the information for taxing nightclubs and to inspect the taxation. To maintain tax fairness, the annual tax rate for nightclubs increased to 88.89% in 2015 and 93.75% in 2016 from 75.61% in 2014, and tax payments increased from NT$16.27 million in 2014 to NT$19.42 million in 2015 and NT$21.53 million in 2016.