Vehicle License Tax Act｜第 3 條｜賦稅｜Act｜In Force
第 一 章｜財政部｜v1.0
Last Amended: 2026-01-28
Transportation equipment using public land or water routes, regardless of whether they are for public, private, or military use, must comply with other relevant laws, obtain permits and pay prescribed fees. The owners or operators of such transportation equipment shall apply to the competent authority at their location for the issuance of vehicle license and pay vehicle license tax. The aforementioned vehicle license may be replaced by a license plate issued by the traffic management authority. The vehicle license tax shall be collected by the competent tax authorities of municipalities directly under central government and counties (cities). When necessary, municipal and county (city) governments may, with approval, commission local traffic management authorities to collect taxes and issue permits uniformly.