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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 23
Content:
If a vehicle is found to violate this Law, its owner or user shall be asked to prepay a deposit equal to tax due and fine incurred or furnish equivalent property as security. If said owner or user fails to comply accordingly, the tax collection authority may detain the license plate of the vehicle or the driver’s license of the vehicle owner or user, give the owner or user a receipt, and return the license plate or driver’s license after all tax owed and fines have been paid off.
 Update:2018-04-23

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