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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:
Enforcement Rules of Stamp Tax Act
Article 11
Content:
"A tax-exempt document substituting a taxable document" depicted in Paragraph 3, Article 13 of the Act refers to three situations below: 
The title or form of the taxable document is changed. 
A separate document is executed based on another document. 
A document is sealed or signed based on another document, or a separate written statement is presented sufficient to determine the nature of the document. 
Visitor:4  Update:2018-04-25

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