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How are Stamp Tax related disputes resolved?

disputes Resolved stamp tax
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How are Stamp Tax related disputes resolved?

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Under the Stamp Tax Implementing Rules, an overpayment of the Stamp Tax will not be refunded or credited. If there is a dispute with the tax authorities regarding the nature of the document and the applicable Stamp Tax rate, the party may appeal to a higher-level tax authority for examination of the document in question.

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