Stamp Tax Act Article 6
The following documents are exempted from the levy of stamp tax: Contracts or deeds executed by all levels of government agencies and townships (at town, city and district levels). Monetary receipts executed by public or private schools. Deeds or documents executed by government-owned or private enterprises internally and not involved in rights or obligations with third parties, including those issued for internal use between the head office and branches. Debit notes sent out for claim of payments or audit purposes. Duplicates or transcripts where a tax stamp has been affixed to the original document. Bus tickets, train tickets, boat tickets, air tickets and other tickets for carriage of passengers or cargoes. Receipts for the sale of self-grown agricultural products (including agriculture, forestry, fisheries and livestock) issued by farmer's associations or wholesalers at the first wholesale level on behalf of farmers. Receipts identifying payment of salaries or wages. Receipts identifying payment of social benefits, payments to the family of a deceased person or pensions. Receipts for taxes or donations to the government issued by collecting agencies. Receipts issued by voluntary handlers of government grants at the time of reimbursement. Receipts identifying tax returns. Receipts issued for the sale of tax stamps. Receipts for donations issued by corporate entities organized for educational, cultural, public/social welfare, or charitable purposes. Receipts issued by the Agricultural Land and Water Association to its members for payment for irrigation services. Contracts for the construction or repair of aircraft, ships or boats engaged in transnational transport.
中文原文 印花稅法第6條
左列各種憑證免納印花稅：
一、各級政府機關及鄉（鎮、市、區）公所所立或使用在一般應負納稅義務之各種憑證。
二、公私立學校處理公款所發之憑證。
三、公私營事業組織內部，所用不生對外權利義務關係之單據，包括總組織與分組織間互用而不生對外作用之單據。
四、催索欠款或核對數目所用之帳單。
五、各種憑證之正本已貼用印花稅票者，其副本或抄本。
六、車票、船票、航空機票及其他往來客票、行李票。
七、農民（農、林、漁、牧）出售本身生產之農產品所出具之收據。
農產品第一次批發交易，由農產品批發市場代農民（農、林、漁、牧）或農民團體出具之銷貨憑證。
農民（農、林、漁、牧）或農民團體辦理共同供銷、運銷，直接供應工廠或出口外銷出具之銷貨憑證。
八、薪給、工資收據。
九、領受賑金、恤金、養老金收據。
十、義務代收稅捐或其他捐獻政府款項者，於代收時所具之收據。
十一、義務代發政府款項者，於向政府領款時所具之收據。
十二、領受退還稅款之收據。
十三、銷售印花稅票收款收據。
十四、財團或社團法人組織之教育、文化、公益或慈善團體領受捐贈之收據。
十五、農田水利會收取會員水利費收據。
十六、建造或檢修航行於國際航線船舶所訂之契約。
一、各級政府機關及鄉（鎮、市、區）公所所立或使用在一般應負納稅義務之各種憑證。
二、公私立學校處理公款所發之憑證。
三、公私營事業組織內部，所用不生對外權利義務關係之單據，包括總組織與分組織間互用而不生對外作用之單據。
四、催索欠款或核對數目所用之帳單。
五、各種憑證之正本已貼用印花稅票者，其副本或抄本。
六、車票、船票、航空機票及其他往來客票、行李票。
七、農民（農、林、漁、牧）出售本身生產之農產品所出具之收據。
農產品第一次批發交易，由農產品批發市場代農民（農、林、漁、牧）或農民團體出具之銷貨憑證。
農民（農、林、漁、牧）或農民團體辦理共同供銷、運銷，直接供應工廠或出口外銷出具之銷貨憑證。
八、薪給、工資收據。
九、領受賑金、恤金、養老金收據。
十、義務代收稅捐或其他捐獻政府款項者，於代收時所具之收據。
十一、義務代發政府款項者，於向政府領款時所具之收據。
十二、領受退還稅款之收據。
十三、銷售印花稅票收款收據。
十四、財團或社團法人組織之教育、文化、公益或慈善團體領受捐贈之收據。
十五、農田水利會收取會員水利費收據。
十六、建造或檢修航行於國際航線船舶所訂之契約。