Stamp Tax
Eligibility |
Laws & Regulations of Tax Reduction and Exemption or Tax Incentives |
Documents drawn up as specified in Article 6 of this Act |
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Article 6
The following documents are exempted from the levy of stamp tax
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1. |
Contracts or deeds executed by all levels of government agencies and townships (at town, city and district levels). |
2. |
Monetary receipts executed by public or private schools. |
3. |
Deeds or documents executed by government-owned or private enterprises internally and not involved in rights or obligations with third parties, including those issued for internal use between the head office and branches. |
4. |
Debit notes sent out for claim of payments or audit purposes. |
5. |
Duplicates or transcripts where a tax stamp has been affixed to the original document. |
6. |
Bus tickets, train tickets, boat tickets, air tickets and other tickets for carriage of passengers or cargoes. |
7. |
Receipts for the sale of self-grown agricultural products (including agriculture, forestry, fisheries and livestock) issued by farmer's associations or wholesalers at the first wholesale level on behalf of farmers. |
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Documents drawn up as specified in Article 6 of this Act |
8. |
Receipts identifying payment of salaries or wages |
9. |
Receipts identifying payment of social benefits, payments to the family of a deceased person or pensions. |
10. |
Receipts for taxes or donations to the government issued by collecting agencies. |
11. |
Receipts issued by voluntary handlers of government grants at the time of reimbursement. |
12. |
Receipts identifying tax returns. |
13. |
Receipts issued for the sale of tax stamps. |
14. |
Receipts for donations issued by corporate entities organized for educational, cultural, public/social welfare, or charitable purposes. |
15. |
Receipts issued by the Agricultural Land and Water Association to its members for payment for irrigation services. |
16. |
Contracts for the construction or repair of aircraft, ships or boats engaged in transnational transport. |
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Release date:2017-08-15
Last updated:2025-04-17