Stamp tax shall be computed in common currency. For cases where stamp tax is paid by affixing tax stamps, the tax stamp is waived if the tax amount for the case calculated by the applicable rate is less than one dollar of common currency, and waived for a portion of the tax amount that is less than one dollar of common currency. For cases where stamp tax is paid by filing a collective tax return, tax is waived if the collective tax is less than one dollar of common currency and waived for a portion of the tax amount that is less than one dollar of common currency.