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Advantages and disadvantages, commentary on recommended services jinjerBlog For those who want to know the grounds for stamp tax reduction through electronic contracts and the amount that can be reduced stamp duty In this document, we introduce not only the legal grounds for stamp duty reduction and the possible reduction amount, but also examples of stamp tax reduction, so please download it and check it out. " [Guidebook] Reducing Stamp Tax with Electronic Contracts " to solve your worries! ・Legal basis for reducing stamp tax with electronic contracts ・Documents subject to stamp tax and tax amount ・Calculation formula for reduction amount simulation, etc.
Download and read the material for free 2-1.Two ways of thinking about conclusion using both electronic contract and paper There are two possible cases for printing an electronic contract on paper: 1. Print out the electronic contract on paper before concl mobile number list uding the contract …Since the contract itself is written in writing, stamp duty will be incurred. 2. Print the electronic contract on paper after concluding the contract … If you store it on paper (and share it with the other party), it is not taxable. Stamp duty is levied on "taxable documents" under the Stamp Tax Act. This tax document is generally considered to apply only to written contracts.
Therefore, if the contract is first signed in writing and the paper contract is later digitized (1), it is subject to stamp duty. Conversely, if the contract itself is concluded as an electronic contract and the electronic contract is printed out on paper or shared with the other party on paper (2), of "taxation documents." An important way to better understand this point is the concept of "original" in written and electronic contracts. 2-2.Definition of original in electronic contract The original is the first written contract between the contracting parties.
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