Stamp duty is a tax that is levied on single property purchases or documents Historically, a physical revenue stamp had to be attached to or impressed upon ...
A document is subject to stamp tax if it is signed in Taiwan and is a document subject to the stamp tax, even if only one of the signing parties is in Taiwan.
The stamp tax, intended as a documentation tax, is applied to all types of documentations (receipts of monetary payments, deeds for sale of movables, ...