Stamp Tax

* 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
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