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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Stamp Tax Act
Article 10
Content:
After affixing the tax stamps to the taxable document, the taxpayer should affix a seal over the edges of the stamps in order to cancel the stamps; the aforesaid seal may be replaced by personal signature or mark. In case the tax stamps are connected to each other in a way that makes affixing a seal over the edges of the stamps difficult, the taxpayer may affix a seal over the junctions of the tax stamps for cancellation purposes.
Visitor:5  Update:2018-04-25

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