Stamp Tax Act Article 8
Documents subject to the levy of stamp tax shall be affixed with a sufficient amount of tax stamps at the time of delivery or use; in a case where the tax amount due is so large that the affixation of tax stamps is inconvenient, the taxpayer may apply to the local tax authority for issuing a tax payment notice and pay the tax accordingly. Stamp tax to be paid on various documents executed by any publicly owned enterprise or private enterprise may, upon the approval of the local tax authority, be paid by filing a collective tax return. The procedure for filing collective tax returns shall be prescribed by the Ministry of Finance.
中文原文 印花稅法第8條
應納印花稅之憑證，於書立後交付或使用時，應貼足印花稅票；其稅額巨大不便貼用印花稅票者，得請由稽徵機關開給繳款書繳納之。
公私營事業組織所用各種憑證應納之印花稅，於報經所在地主管稽徵機關核准後，得彙總繳納；其辦法，由財政部定之。
公私營事業組織所用各種憑證應納之印花稅，於報經所在地主管稽徵機關核准後，得彙總繳納；其辦法，由財政部定之。