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Participants of Summer Camps Organized by Short-term Private Tutorial Schools should Pay Stamp Tax for the Receipts Received

Taichung City Local Tax Bureau recently received inquiries from citizens concerning whether the receipts received for their children attending summer camps organized by English tutorial schools are subject to stamp tax.
The Local Tax Bureau stated that short-term private tutorial schools are established by organizations or private individuals in accordance with the Supplementary Education Act; since they are not considered as schools, therefore the receipts they produce for the collection of fees from students are not applicable to the regulation stipulating that schools are exempt from the stamp tax. Consequently, each receipt is subject to 4% stamp tax according to the law.
For further regulation-related details, please contact the bureau's toll-free customer service number 0800-000321 or dial (04)22585000#1 for the customer service center, and our staff will be glad to assist you.
  • Data update: 2019-09-03
  • Publish Date: 2019-08-26
  • Source: Local Tax Bureau
  • Hit Count: 629