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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 3
Content:
The owner or user of a transportation equipment that uses public roads and rivers, notwithstanding whether the use is for public, private, or military purpose, shall apply to the local tax collection authority for vehicle license and pay vehicle license tax in addition to obtaining required permits and paying fees as provided under other laws.
The aforesaid vehicle license may be substituted by the license plate issued by transportation authorities that its physical issue is not required.
The vehicle license tax shall be collected by the tax collection authority under the municipal or county (city) government; if deemed necessary, the municipal or county (city) government may entrust the local transportation authority to collect the vehicle license tax and issue license on its behalf.
Visitor:1  Update:2018-04-23

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