Stamp Tax Act Article 10
After affixing the tax stamps to the taxable document, the taxpayer should affix a seal over the edges of the stamps in order to cancel the stamps; the aforesaid seal may be replaced by personal signature or mark. In case the tax stamps are connected to each other in a way that makes affixing a seal over the edges of the stamps difficult, the taxpayer may affix a seal over the junctions of the tax stamps for cancellation purposes.
中文原文 印花稅法第10條
貼用印花稅票，應由納稅義務人於每枚稅票與原件紙面騎縫處，加蓋圖章註銷之，個人得以簽名或畫押代替圖章。
但稅票連綴，無從貼近原件紙面騎縫者，得以稅票之連綴處為騎縫註銷之。
但稅票連綴，無從貼近原件紙面騎縫者，得以稅票之連綴處為騎縫註銷之。