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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 6
Content:
The "debt notes sent out for claim of payments" depicted in Item 4, Article 6 of the Act shall mean a call notice stating the amount owed that is issued at the time of agreed payment or customarily at the end of the year, excluding notes stating products, quantities or prices issued for payment without the additional issue of an invoice or monetary receipt.
The "debt notes sent out for audit purposes" depicted in Item 4, Article 6 of the Act shall mean statements issued by money businesses or merchants to customers for checking whether there are errors in payments made or received.
Visitor:6  Update:2018-04-25

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