Documents subject to the levy of stamp tax shall be affixed with a sufficient amount of tax stamps at the time of delivery or use; in a case where the tax amount due is so large that the affixation of tax stamps is inconvenient, the taxpayer may apply to the local tax authority for issuing a tax payment notice and pay the tax accordingly.
Stamp tax to be paid on various documents executed by any publicly owned enterprise or private enterprise may, upon the approval of the local tax authority, be paid by filing a collective tax return. The procedure for filing collective tax returns shall be prescribed by the Ministry of Finance.

Stamp tax shall be computed in common currency. For cases where stamp tax is paid by affixing tax stamps, the tax stamp is waived if the tax amount for the case calculated by the applicable rate is less than one dollar of common currency, and waived for a portion of the tax amount that is less than one dollar of common currency. For cases where stamp tax is paid by filing a collective tax return, tax is waived if the collective tax is less than one dollar of common currency and waived for a portion of the tax amount that is less than one dollar of common currency.

After affixing the tax stamps to the taxable document, the taxpayer should affix a seal over the edges of the stamps 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 affixing a seal over the edges of the stamps difficult, the taxpayer may affix a seal over the junctions of the tax stamps for cancellation purposes.

Tax stamps that have been affixed and cancelled may not be removed for reuse.

A taxable document shall have at least two copies, to be held each by the parties concerned or related parties, while each copy shall be affixed with tax stamps respectively. The duplicates or transcripts of the same document shall be affixed with tax stamps, provided they are regarded the same as the original.

If the same document can be categorized under two types of document subject to the same tax rate, only tax stamps applicable to one type of document are required; if the same document is subject to different tax rates, the higher rate shall govern.
Where a document subject to a higher tax rate is substituted by a document subject to a lower tax rate, the document shall be affixed with tax stamps in the amount calculated at the higher tax rate.
Where a taxable document is substituted by a tax-exempt document, tax stamps corresponding to the type of the taxable document shall be affixed.

If the same activity produces two or more documents, each document shall be affixed with applicable tax stamps according to its type, unless otherwise specified in this Act.

A document that is soon to be expired as agreed by the parties concerned, but which will continue to be in use shall be affixed with additional tax stamps.

If a document has been affixed with tax stamps and continues to be in use after modification due to a change of circumstances, the changes shall be affixed with additional tax stamps if applicable.

If the amount of a taxable document is denominated in a foreign currency, it shall be, for the purpose of determining stamp tax, converted to the national currency at the government-prescribed or approved exchange rate at the time of delivery or use.

If a taxable document does not indicate a dollar amount, stamp tax shall be determined according to the products and quantity provided in the document and the prevailing market prices of the products at the time of use.

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Books and records for documenting the receipt of monetary payments shall be affixed with tax stamps for each transaction. In cases where the payee of a monetary payment signs on the payment book of the payer in lieu of issuing a receipt, the payer will deduct the amount of stamp tax from the payment and affix the same amount of tax stamps on the book on behalf of the payee.
In a transaction where a temporary receipt is issued before the delivery of a formal receipt, or a receipt is issued each time for an installment payment before the issue of a gross receipt, such temporary receipts or installment receipts shall be affixed with a sufficient amount of tax stamps. At the time a formal receipt or gross receipt is issued, the payee shall recover the receipts already issued and paste them to the back of the formal or gross receipt, and affix additional tax stamps to make up the difference in stamp tax due, if any.
If the payee fails to paste the temporary receipt or installment receipts to the back of the formal receipt or gross receipt issued, he/she shall affix tax stamps corresponding to the total amount indicated in the receipt.