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法律與法規命令

Tax Act:
Enforcement Rules of Stamp Tax Act
Article 10
Content:
The "same document categorized under two or more types of document" depicted in Paragraph 1, Article 13 of the Act shall mean that the content of a document has two or more attributes. For two documents printed on the same piece of paper or the front and back of a paper, both documents shall be affixed with the appropriate amount of tax stamps.
Pursuant to Paragraph 1, Article 13 of the Act, if the same document is categorized under two or more types of document subjecting the same tax rate, only tax stamps applicable to one type of document are required; if the same document is subject to different tax rates, the higher rate shall govern. The preceding provision applies to the situation where the taxpayer is the same person; in case different taxpayers are involved, each taxpayer shall pay the stamp tax, and in such event, the preceding provision does not apply.
Visitor:4  Update:2018-04-25

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