Taipei City Revenue Service

After affixing the tax stamps to the taxable document, the taxpayer should affix a seal over the junction of the edges of stamps and documents in order to cancel the stamps; the aforesaid seal may be replaced by personal signature or mark. In case the tax stamps are connected to each other in a way that makes it difficult to affix a seal over the junction of edges, the taxpayer may affix a seal over the junctions of the tax stamps for cancellation purposes.