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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:
Vehicle License Tax Act
Article 2
Content:
The terms depicted in this Law shall have the meanings defined below:
(1)Public roads and rivers: Land and water communication lines open for public use.
(2)Transportation equipment: Vehicles and vessels.
(3)Total cylinder displacement volume: The product of cross section area of cylinder multiplied by piston stroke and number of cylinder.
(4)Military T/O transportation equipment: Transportation equipment, including command vehicle, motor truck, combat vehicle, communication vehicle and ships required of each military unit according to the military table of organization and equipment for contingent strength, excluding transportation equipment owned by military administrations or schools not included in the military table of organization and equipment.
(5)Public hospitals: Public hospitals and hospitals established by organizations on government record of registration. 
(6)Assembled transportation equipment: Mobile transportation equipment assembled from parts manufactured at home and/or abroad.
(7)Equipment utilizing non-transportation vehicle: Non-transportation equipment using motor or other equipment in place of transportation vehicle, such as tiller planter for agricultural purpose that uses engine and is assembled into something similar to freight or passenger carrier. 
Visitor:1  Update:2018-04-23

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