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Stamp Tax

A. Tax Scope

The items currently subject to the levy of the stamp tax are:

  1. Receipts of monetary payments: e.g., the receipt, slip, release, bank book, payment record, and the like issued to identify monetary payments.
  2. Deeds for sale of movables.
  3. Contracting agreements: Agreements executed for the completion of a specifically ordered work or task, e.g., construction contracts, printing contracts, OEM contracts, and the like.
  4. Deeds or contracts for sale, gratuitous transfer, partition or exchange of real estate or pledge of lien on real estate to be submitted to government agencies for registration.

B. Taxpayers

The taxpayers of the stamp tax vary depending upon the category of documentation. In principle, the person who executes contracts, deeds, or receipts shall be subject to the levy of the stamp tax. They are:

  1. A person who executes monetary receipts shall pay stamp taxes by affixing stamps purchased at government-designated offices.
  2. A person who executes contracting agreements.
  3. A person who executes contracts or deeds for sale, gratuitous transfer, partition, or exchange of real estate or pledge of lien.
  4. A person who executes contracts for the sale of movables.

C. Tax Rates

  1. Monetary receipts: Tax stamps are affixed at 0.4% of the amount received, with the exception of 0.1% for money deposited by bidders.
  2. Contracting agreements: Tax stamps are affixed at 0.1% of the contract price.
  3. Contracts of deeds for sale, gratuitous transfer, exchange, or partition of or pledge of lien on real estate: Tax stamps are affixed at 0.1% of the contract price or value of the real estate.
  4. Contracts for sale of movables: Tax stamps are affixed at NT$12 per piece.

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Introduction to local taxes is abstracted from” Guide to ROC Taxes 2011”.

 

 

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