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Taxation - Taiwan

Question

Proof of Stamp Duty

Answer
Q:
Which documents are subject to stamp duty?
A:
  1. Money receipt: Refers to the receipt, book, or book made when money is received. Receipts for receipt or collection of cash, payment receipts, release clauses, lease collection books, lease collection books, and payment books, etc. are included. However, money receipts that are also in the nature of business invoices and business invoices that are also in the nature of money receipts are not included.
  2. Movable Property Deed: Refers to the deed for the purchase and sale of movable property.
  3. Contract: Refers to a contract whereby one party completes a certain work for another party; such as contracts for contracting various projects, contracts for printing printed matter, and contracts for agency processing, etc. (4) Pawn sale, assignment and division of real estate deeds: Refers to the deeds that establish the pawn rights and establish the purchase, exchange, gift, and division of real estate to apply for registration of property rights with the competent authority.

Q:
When should tax stamps be affixed to taxable vouchers for stamp duty?
A:
Stamp duty is paid when the taxable certificate is handed over or used after it is issued.

Q:
When buying, selling and transferring a house that has not been registered for preservation, should the deeds issued to the local tax collection agency for deed tax declaration be stamped?
A:
Buying, selling, exchanging, gifting, and splitting transfers of houses that have not been registered for preservation cannot be registered with the real right registration authority, and the deed that they have made to report to the local tax collection authority for deed tax declaration is not yet subject to Article 5 of the Stamp Tax Law. The scope of taxation of certificates stipulated in Clause 5 of the Article.

Q:
If the vehicle has been sold and the buyer refuses to register, what should I do?
A: After the transfer of the vehicle, the buyer is unwilling to cooperate with the transfer process. In order to ensure the rights and interests, the original owner must pay off the license tax and fine, and bring the owner's identity document (individual: ID card; company, line number: central (local) Approval letter issued by the government or establishment (change) registration form or company registration certificate) and a newspaper or post office deposit letter urging the transfer, go to the supervisory authority at the place where the vehicle is registered to go through the formalities of refusal to register and cancel the vehicle registration. The license tax is levied in the name of the original owner, and the original owner will no longer be punished if there is a violation.

Q:
Will a car whose driving license has been canceled be penalized?
A: Yes, if a car whose driver's license has been revoked is caught using public land and water roads, in addition to paying taxes, it will be fined less than twice the tax payable.

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