PENGETAHUANGuide to Taiwan Stamp Tax
| 1. Scope of Taxation | |||||||||
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A document is subject to stamp tax if it is signed in Taiwan, even if only one of the signing parties is in Taiwan. Stamps must be affixed to the following types of documents:
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| 2. Taxpayers | |
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Taxpayers for stamp tax purposes are the parties that sign taxable documents. |
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| 3. Tax Rates or Tax Amount | |||||||||||||
The stamp tax rates or amounts are as follows:
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