I. Introduction
Stamp tax is a voucher tax. However, not all vouchers need to pay for stamp tax, only taxable vouchers regulated in the Stamp Tax Act shall be levied. Payment methods include sticking stamp tax ticket on each voucher, paying with large amount of stamp tax payment form for each voucher, or paying a combined amount periodically. This booklet is compiled to provide stamp tax related information for taxpayers. Since chances for paying stamp tax are rare for individuals, enterprises, or organizations, this booklet will be useful to remind taxpayers of their obligations for paying stamp tax so as to avoid penalty. On the other hand, this booklet also provides taxpayers with useful tips to save on tax payment.
II. Levy of Stamp Tax
A. Voucher scope, tax rate, and obligation
|
Voucher Name
|
Explanation
|
Tax Rate
|
Obligor
|
|
Money receipt
|
Refer to the receipts, books or stubs…etc. created after a receipt of money. Also include a receipt or an agent receipt of money, return receipts, cash remittance notes, rental books, rental booklets and paying books. But a money receipt with nature of business invoice or a business invoice with nature of money receipt are not included.
|
4/1000 of the amount;
for tender bond: 1/1000 of the amount
|
Signee
|
|
Deed of purchases and sales of movables
|
Refer to the deed generated out of purchases and sales of a movable property such as vehicles, commodity, raw materials, etc.
|
NT$12 per case
|
Signee or contractor
|
|
Contract receipt
|
Refer to the deed which states one party needs to finish certain tasks for the other party. For instance, engineering project contracts, printing contracts, processing contracts, etc.
|
1/1000 of the amount
|
Signee or contractor
|
|
The deed of sales and acceptance of Dien, of bestowal and division of real estate
|
Refer to the deed which involves the set up of Dien, purchases and sales, bestowal, division of a real estate and which people can use to apply to authorities concerned for part of rights.
|
1/1000 of the amount
|
Signee or contractor
|
B. Payment methods
(1) Payment deadline
Vouchers with taxable stamp tax shall be stuck on sufficient stamp tax ticket and crossed out accordingly; for organizations which have to pay for a huge amount of stamp tax and are not convenient to stick stamp tax ticket may apply for payment form at taxation authorities. The payment from shall be stuck onto vouchers upon payment.
(2) Stamp tax ticket
1. Stamp tax ticket can be purchased at post office, Taipei Fubon Bank, or Kaohsiung Bank in the amount of NT$1, 3, 4, 5, 10, 20, 50, 100, 200. The stamp tax ticket shall be stuck onto the taxable vouchers.
2. Each case shall be calculated based on applicable tax rate. Tax amount less than NT$1 shall be exempted.
(3) Payment form
1. Case application:
In the event of taxable voucher is huge in amount and stamp tax ticket is not applicable, the taxpayer can apply for a payment form from the taxation