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開立正式收據或總收據時，未依規定將臨時收據或分次收款收據收回貼附背面者，應照所載全部金額貼用印花稅票。遲交印花稅將被罰高昂罰款 目前香港訂定的印花稅屬於必須繳交的稅項，如果刻意遲交相關罰項，將會繳交相應的高昂罰款。現時逾時繳交印花稅的