(Taichung)
Taichung City Tax Bureau: in the case of sale of movable property, if mentioned property is ready for use before trades and requires only simple installation and test run, for Deeds for Sale of Movables that mark solely the sale and purchase of said property without mentioning any installation fee, a 12 NTD stamp is applicable to each item according to Deeds for Sale of Movables.

Taichung City Tax Bureau further indicates that, in the case of purchasing machine or equipment, when the procurement and installation process are both stated under the same contract, said contract is bestowed with two natures: sale of movable and contract. Tax in such case applies to the highest tax rate accordingly, and revenue stamp of 1/1000 of total value in the contract should be affixed.

A minimum of 12 NTD stamp is required when the tax amount of 1/1000 of total contract price is less than 12 NTD. Tax Bureau reminds tax payer to affix correct amount of revenue stamp. For tax inquiry, call toll free line 0800-086969 for service.