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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 21
Content:
After the collection period for vehicle license tax ends, the tax collection authority should organize an inspection team with the police to conduct general inspection of vehicles with regard to payment of license tax. The tax collection authority or the police may also conduct surprise inspection at any time.
 Update:2018-04-23

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