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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
Chapter 2【Scope of Taxation】 Article 5
Content:
Types of documents subject to the levy of stamp tax include: 
(deleted). 
Receipts for monetary payments: referring to documents, books or records drawn upon the receipt of money, such as receipts, slips, releases, bank books, payment records and the like issued to identify monetary payment, but excluding monetary receipts for commercial invoices or commercial invoices for monetary receipts. 
Deeds for sale of movables: Referring to deeds receipts issued for sale of movables. 
Contracting agreements: Referring to agreements executed for the completion of a specifically ordered task, e.g. construction contracts, printing contracts, OEM contracts and the like. 
Contracts for the sale, transfer and partition of real estate: Referring to pledge of lien on real estate, or deeds or contracts for sale, exchange, gratuitous transfer, or partition of real estate to be submitted to government agencies for registration. 
Visitor:7  Update:2018-04-25

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