 |
Subject and
scope: |
| |
 |
Receipts of monetary payments |
| |
|
Deeds for sale of movables |
| |
|
Contracting agreements |
| |
|
Deeds or contracts for sale,
gratuitous transfer, and partition
of real estate
|
|
Taxpayer: |
| |
|
A person who executes monetary
receipts |
| |
|
A person who executes contracting
agreements or executes contracts or
deeds for sale, gratuitous transfer,
partition or exchange of real estate
|
|
Main
applicable laws and regulations: |
| |
Stamp Duty Law, Enforcement Rules of
the Stamp Duty Law |
