Stamp Tax

BizLeaders Asia - - Tw Taxation Taiwan Tax System -

The stamp tax is levied on receipts of payments, deeds of sales of movable properties and real estate transactio­ns and contractua­l agreements.

The type of documents and tax rates are summarized as below.

The person who signs or issues the document has the responsibi­lity to pay the stamp tax. In case if both parties want to keep the original document, both party would be required to pay the stamp tax for the original documents.

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