Stamp Tax Act Article 12
A taxable document shall have at least two copies, to be held each by the parties concerned or related parties, while each copy shall be affixed with tax stamps respectively. The duplicates or transcripts of the same document shall be affixed with tax stamps, provided they are regarded the same as the original.
中文原文 印花稅法第12條
同一憑證須備具二份以上，由雙方或各方關係人各執一份者，應於每份各別貼用印花稅票；同一憑證之副本或抄本視同正本使用者，仍應貼用印花稅票。