Tax Related Laws & Regulations

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2024/4/20

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Tax Related Laws & Regulations

Tax Related Directions

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Tax Related Laws & Regulations

Tax Act：

Enforcement Rules of Stamp Tax Act
Article　9

Content：

If the actual price of the contracting agreement depicted in Item 3, Article 7 of the Act cannot be determined until the completion of work, the taxpayer shall affix the tax stamps for estimated tax due at the time the contract is entered and then make up the shortage or apply for a refund of excess tax paid when the work is completed.

Visitor：5 Update：2018-04-25

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Taxation Administration,Ministry of Finance, R.O.C

Address :Map : No. 1, Lane 142, Roosevelt Rd, Wenshan District, Taipei City, 116

TEL : +886-2-2322-8000 | FAX:+886-2-2396-9038

Office Hours : AM 8:30 to PM 12:30 ; PM 1:30 to PM 5:30　Monday - Friday

Taxation Administration,Ministry of Finance, R.O.C

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