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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 12
Content:
Owner or user of a newly purchased, imported or assembled vehicle shall apply to the transportation authorities for registration inspection by submitting the import documents or other documents evidencing the origin of the vehicle. If the vehicle has passed the inspection, the applicant shall submit the inspection and registration certificate as well as the aforesaid documents to the competent tax collection authority. After the tax collection authority checks the type of vehicle and its purpose of use, the applicant will pay the vehicle license tax due for the period, and then apply to the transportation authority for license plate by presenting tax payment receipt and all required documentation.
A vehicle may not be registered for title transfer until its vehicle license tax owed and fines have been paid off.
When a vehicle is being applied for title transfer or when a vehicle that has been registered as non-operational is being applied for resumption of use, the transportation authorities should check that the payment of its vehicle license tax is current before accepting the application, and forward the updated data of the vehicle to the competent tax collection authority.
 Update:2018-04-23

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