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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 15
Content:
When the ownership of a licensed vehicle is transferred, the new owner or user shall apply to the transportation authorities for registration of title transfer according to the established rules.
If, after the transfer of a vehicle as a result of change in the purpose of use, the vehicle that was originally exempted from tax or subject to a lower tax rate becomes taxable or subject to a higher tax rate, the difference in tax prorated daily shall be paid by the new owner or new user; If the vehicle that was originally taxable or subject to a higher tax rate becomes tax-exempt or subject to a lower tax rate, the tax collection authority should refund the difference in tax prorated daily. If the new owner or user of the vehicle fails to register the transfer of title and pays additional tax as required, it shall be construed as removal of license for use on another vehicle.
 Update:2018-04-23

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