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FAQs - 2. Taxation-related matters
2-4) Please tell us more about stamp duty
Stamp duty is a kind of national tax incurred when certain documents are created for economic transactions, such as various kinds of contracts, receipts and similar items. Stamp duty is paid by affixing a revenue stamp directly to the taxable document or contract.
The creator of the document pays the stamp duty. In the case that a single document is jointly created by two or more parties, all the creators bear joint responsibility for payment of the stamp duty.