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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 5
Content:
The "internal use" depicted in Item 3, Article 6 of the Act shall mean the documents are free of any rights and obligations externally and for inter-departmental or inter-personnel use within a publicly owned or private enterprise due to business needs; the "head office and branch office" shall mean the head office of a publicly owned or private enterprise and its branches (e.g. headquarters and branch company, flagship store and branch store, general division and sub-division, etc.)
Visitor:5  Update:2018-04-25

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