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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 16
Content:
The vehicle license tax due for a newly produced, imported or assembled, when it first comes into use, 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.
When the ownership of a licensed vehicle is transferred, the new owner is not required to pay vehicle license tax for the period if the original owner has made the payment.
 Update:2018-04-23

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