When hospitals and clinics draw receipts for those items not covered by National Health Insurance, such as false teeth, dental implant, meals, and so on, they must affix stamp tax tickets at an amount equal to four thousandths of the payment received and immediately cancel them according to the law; otherwise, they shall not only make up for the insufficient amount but are also subject to a fine of five to fifteen folds of the difference, said Local Tax Bureau of Taichung City Government. However, the receipts that hospitals issue to the Bureau of National Health Insurance and their patients for items covered by National Health Insurance are exempted from stamp tax.

Local Tax Bureau explained further that if you draw up numerous taxable documents that affixing and cancelling stamp tax respectively become burdensome, you may apply to pay a "collective" stamp tax. If you are approved by the tax authorities to pay stamp tax collectively, you shall stamp a "collective stamp tax payment" mark on the receipt and file such a collective tax return before the 15th day of every other month.

If you have any questions or want more information, please call toll-free service hotline 0800-086969 or 04-22585000 ext. 1 for the call center of Local Tax Bureau.