Stamp Tax Act Article 21
The examination of stamp tax shall be conducted by the agency in charge of stamp tax under the Ministry of Finance in accordance with the Tax Collection Act; the examination rules shall be prescribed by the Ministry of Finance.
中文原文 印花稅法第21條
印花稅之檢查，由財政部主管印花稅機關，依稅捐稽徵法規定執行之；檢查規則，由財政部定之。