Before the amendment of the law, the copies of papers (subject to either fixed tax or proportional tax) were separately subject to both proportional tax and stamp tax.

In accordance with the amendment, if the taxable event occurs after the effective date (09.08.2016), only one copy of the paper prepared more than one copy and being subject to proportional tax will be subject to stamp tax.

For the papers being subject to fixed tax, each copy will be subject to tax.

Source: Stamp Tax Law

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