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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations

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Tax Related Laws & Regulations

Tax Act:
Regulations for the Collection of Commodity Tax
Section 7【Vehicles】 Article 38
Content:
Automobiles, motorcycles, tractors and the chassis and bodies of all kinds of movable automobiles shall be taxed per vehicle. One tax payment certificate should be issued for each vehicle, stating the maker and engine number of the vehicle.
For vehicles that are not made in one integrated operation, the tax payment certificates for their chassis and body may be used in applications for vehicle licenses.
Visitor:5  Update:2018-04-25

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