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Stamp Tax Payment Due after the Use of a Contact Certificate

(Taichung) Recently, a question was raised by one citizen about whether or not the stamp tax payment shall be made immediately after the signing of a construction contract between and by both parties.
According to the Local Tax Bureau of Taichung City Government, as required by Article 8 of the Stamp Tax Act, the certificate of stamp tax shall be attached in full amount after the use or delivery of a contract; if the amount is high and not suitable for attaching tax stamps, the payment can be made with a payment form issued by a tax agency. Thus, the stamp tax payment shall be made after the contract is signed and delivered to both parties for use.
The Bureau further explained that contracts shall be attached with tax stamps in full amount as required and if the contract failed to be carried out or the relevant budget is reduced and the failure shall be blamed on items related to the contract performance not the cause of tax stamp, the tax payment made will not be refunded.
For any questions regarding the stamp tax, please call the toll free service line of the Bureau at 0800-000321 or call 22585000 and press 1 for Customer Services Center and talk to the designated staff.
  • Data update: 2020-06-02
  • Publish Date: 2020-05-26
  • Source: Local Tax Bureau
  • Hit Count: 429