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Revenue Service Bureau, Yunlin County :::* Chinese Version * SITE MAP   
Revenue Service Bureau, Yunlin County
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TAX RELATED LAWS & REGULATIONS (open new windows)
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*The distinguish between Local Tax and National Tax 
*The Stamp Tax *The Land Value Tax *The House Tax *The Deed Tax 
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The Land Value Increment Tax *Vehicle License Tax *Amusement Tax 
Guide to Tax

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* About the Stamp Tax

    * About Stamp Tax
* The Stamp Tax Law was amended in January 1986. After the amendment, only four items remained taxable. The revenue generated from stamp taxation amounted to only 0.6% of the total tax revenue in 1997. This trend shows that the stamp tax will be phased out in the not too distant future.

 

    * Tax Scope  
*

The items currently subject to the levy of the stamp tax are:

1

Receipts of monetary payments: e.g.; the receipt, slip, release, bank book, payment record and the like issued to identify monetary payments.  

2

Deeds for sale of movables.

3

Contracting agreements: agreements executed for the completion of a specifically ordered work or task, e,g; construction contracts, printing contracts, OEM contracts and the like.

4

Deeds or contracts for sale, gratuitous transfer, partition or exchange of real estate or pledge of lien on real estate to be submitted to government agencies for registration.    

 

    * Taxpayers  
*

The taxpayers of the stamp tax vary depending upon the category of documentation. In principle, the person who executes contracts, deeds or receipts shall be subject to the levy of the stamp tax. They are:  

1

A person who executes monetary receipts shall pay the stamp taxes by affixing stamps purchased at government-designated offices.

2

A person who executes contracting agreements.

3

A person who executes contracts or deeds for sale, gratuitous transfer, partition or exchange of real estate or pledge of lien.  

4

A person who executes contracts for the sale of movables.   

 

    * Tax Rates  
*

 

1

Monetary receipts: affix tax stamps at 0.4% of the amount received, with the exception of 0.1% for money deposited by bidders.

2

Contracting agreements: affix tax stamps at 0.1% of the contract price.

3

Contracts of deeds for sale, gratuitous transfer, exchange or partition of the contract price or value of the real estate.  

4

Contracts for sale of movables: affix tax stamps at NT$12 per piece.   

 

                       

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* Revenue Service Bureau,Yunlin County    TEL:886-5-5323941    FAX:05-5349419
   NO.35 Fuwen Rd.,Douliou City,Yunlin County ,Taiwan(R.O.C) 64054
* Huwei Branch,Revenue Service Bureau,Yunlin County    TEL:886-5-6338940
   NO.118 Guangming Rd.,Huwei Township,Yunlin County ,Taiwan(R.O.C) 63242
* Beigang Branch,Revenue Service Bureau,Yunlin County    TEL:886-5-7836146
   NO.6 Wunren Rd.,Beigang Town,Yunlin County ,Taiwan(R.O.C) 65146
   mailto:service@yltb.gov.tw