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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 8
Content:
Documents subject to the levy of stamp tax shall be affixed with a sufficient amount of tax stamps at the time of delivery or use; in a case where the tax amount due is so large that the affixation of tax stamps is inconvenient, the taxpayer may apply to the local tax authority for issuing a tax payment notice and pay the tax accordingly. 
Stamp tax to be paid on various documents executed by any publicly owned enterprise or private enterprise may, upon the approval of the local tax authority, be paid by filing a collective tax return. The procedure for filing collective tax returns shall be prescribed by the Ministry of Finance.
Visitor:9  Update:2018-04-25

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