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法律與法規命令

Tax Act:
Vehicle License Tax Act
Article 13
Content:
If the owner or user of a licensed vehicle does not intend to operate the vehicle, he should apply to the transportation authorities for non-operation status and tax due shall be prorated by the number of days the vehicle was in operation for the whole year. When the same vehicle is being applied for resumption of use, the tax due shall be calculated by deducting the amount of tax for the number of days that have been elapsed from the tax due for the whole year.
A vehicle shall be deemed as in continual use and levied vehicle license tax unless its owner or user has applied for non-operation status.
 Update:2018-04-23

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