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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
Chapter 6【Penalty】 Article 25
Content:
If the owner or user of a licensed vehicle fails to pay off vehicle license tax before the deadline prescribed in the payment notice, a surcharge of one percent of the amount of tax owed for every two days of default will be imposed. Vehicles with tax payment thirty (30) days or more in arrears will be referred to the court for compulsory enforcement.
 Update:2018-04-23

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