Stamp Tax Act Article 16
If a document has been affixed with tax stamps and continues to be in use after modification due to a change of circumstances, the changes shall be affixed with additional tax stamps if applicable.
中文原文 印花稅法第16條
已貼印花稅票之憑證，因事實變更而修改原憑證繼續使用，其變更部份，如須加貼印花稅票時，仍應補足之。