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Local Tax Bureau of Keelung City

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* Stamp Tax

  1. Tax Scope
  2. Taxpayers
  3. Tax Rates

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.

A. 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.


B. 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.


C. 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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Accessible_website   Executive Yuan Gazette(opened with new window)    Head Bureau  Tel: 0800-306969 (TOLL-FREE)  Address: 20402 No.162, Sec. 2, Anle Rd., Anle Dist., Keelung City 204, Taiwan (R.O.C.) *[Map]
Sinyi Branch  Tel: 02-24286030  Address: 20147 No.157, Xin 2nd Rd., Xinyi Dist., Keelung City 201, Taiwan (R.O.C.) *[Map]
Qidu Branch  Tel: 02-24554221  Address: 20644 4F., No.21, Guangming Rd., Qidu Dist., Keelung City 206, Taiwan (R.O.C.) *[Map]
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