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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Vehicle License Tax Act
Article 11
Content:
Tax on a temporary license or an automobile testing license of the owner or user of a vehicle shall be calculated on a daily basis. Tax due for vehicles with temporary license shall be determined by the median of tax rates applicable to all types of vehicles prescribed in the Article 6 tables herein; Tax due for vehicles with license for testing shall be determined by the highest rates prescribed for cars and motorcycles.
 Update:2018-04-23

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