Enforcement Rules of Stamp Tax Act Article 13
If the payer should deduct the amount of stamp tax from the payment and affix tax stamps on the document on behalf of the payee pursuant to Paragraph 1, Article 20 of the Act, the payer shall be held responsible in case of violation of the Act.
中文原文 印花稅法施行細則第13條
本法第二十條第一項規定應由付款人扣款代貼印花稅票之憑證，如有違反本法情事，其責任應由付款人負之。