Paragraph 1, Article 4 of the Regulations for the Payment of the Tax Revenue Collected by Commissioned Banks, Agency Institutes, and Tax Collection Institutes of the Government Treasury at Each Level stipulates that the stamp of the cashier or teller as well as the personal seal of said personnel must be affixed on each copy of the payment notice.  Tax collection institutes whose cashier or teller stamp for payment notices already bear the name of said personnel are exempted from affixing the personal seal.  In the absence of the personnel’s name, the personal seal of the personnel shall still be affixed in addition to the cashier or teller stamp.
（Full text issued per 3 January 2011 Order No. Tai-Cai-Ku-09903525320 of the Ministry of Finance.）