Browser does not support JavaScript, but does not affect you to read the contents of this site.
Revenue Service Bureau, Yunlin County :::* Chinese Version * SITE MAP   
Revenue Service Bureau, Yunlin County
menu
About Us
Contact Us
Guide to Tax
Download
Site Link
Site Map
TAX RELATED LAWS & REGULATIONS (open new windows)
:::
*The distinguish between Local Tax and National Tax 
*The Stamp Tax *The Land Value Tax *The House Tax *The Deed Tax 
*
The Land Value Increment Tax *Vehicle License Tax *Amusement Tax 
Guide to Tax

*

 

 

* Vehicle License Tax

    * About Vehicle License Tax About Vehicle License Tax
*

The collection of license plate taxes in our country began in 1936. For purposes of revenue generation, some provinces, cities and prefectures began to collect license fees or user fees for cars and ships which are similar to a vehicle license tax. Due to differences in local procedures, the standards for collecting such fees differed widely in February 1947, all such collection procedures were standardized when the General Provisions for Vehicle License Tax Collection Law was promulgated. Following several amendments, this Law was superseded by the Vehicle License Tax Law in May 1950.   

The Vehicle License Tax law was amended fourteen times between 1945 and 2003. Initially , this tax was collected directly by city and prefecture governments. Gradually, via the various amendments, the responsibility and was administered directly by cites. Very clear provisions now cover collection and registration procedures. Due to the rise in use has greatly increased and this tax has become a major source of revenue for local governments.  

In 1979, Article 6 of the Law was amended in order to implement the government policies of discouraging wasteful expenditures on luxury items and encouraging energy conservation. Under the amended law, vehicle types were divided into three categories; 1) small passenger vehicles; 2) large passenger vehicles; and, 3) motorcycles. The license taxes are levied on a progressive basis according to the total cylinder displacement volume of the vehicle's engine.  

In 1995, the law was amended in order to reduce the burden on people whose income is below the average level and to diminish the growth in private small passenger vehicles. Therefore, there is no tax on motorcycles below 150 cubic centimeters, and the tax on private small passenger vehicles or motorcycles above 151 cubic centimeters increased according to the total cylinder displacement volume of the vehicle's engine.

In 1998, the law was amended in order to loosen up the requirements of exemption on mentally and physically disabled persons, change the collection procedure from making public announcements for levy information to delivering tax notifications to taxpayers, and lower fine criterion.

 

    * Tax Scope  
*

The owner of any form of transportation equipment using public roads or rivers, notwithstanding whether the use is for public private or military purposes, must apply to the tax authorities for an appropriate vehicle license and pay the tax due.  

Public roads and rivers and those roads and rivers open for public use.  

Transportation equipment is defined as vehicle and vessels. At present, vessels used for transportation purposes and non-motorized vehicles are not subject to the collection of a vehicle license tax.

 

    * Taxpayers  
*

Owners or users of any form of transportation equipment subject to licensing hereunder are required to pay the vehicle license lax.

 

    * Tax Rates
*

The vehicle license tax is levied upon motor vehicles according to the following rate schedules:

Rate Chart For Small Passenger Vehicles

Rate Chart For Small Passenger Vehicles

Cylinder Displacement
(Cubic Centimeters)

Annual Fee (NT$)
For Small Passcnger Vehicles
(seating 9 or fewer)

Private

Commercia

500 and below

1,620

900

501-600

2,160

1,260

601-1200

4,320

2,160

1201-1800

7,120

3,060

1801-2400

11,230

6,480

2401-3000

15,210

9,900

3001-4200

28,220

16,380

4200-5400

46,170

24,300

5401-6600

69,690

33,660

6601-7800

117,000

44,460

7801 and above

151,200

56,700

 

Rate Chart For Motorcycles

Rate Chart For Motorcycles

Cylinder Displacement
(Cubic Centimeters)

Annual Fee (NT$)
For Motorcycles

150 and below

0

151-250

1,650

251-500

5,400

501-600

10,080

601 and above

23,040

 

Cylinder Displacement

Cylinder Displacement
(Cubic Centimeters)

Annual Fee (NT$)
for Large passenger Vehicles
(seating 10 or more)

Trucks

500and below

-

900

501-600

1,080

1,080

601-1,200

1,800

1,800

1,201-1,800

2,700

2,700

1801-2400

3,600

3,600

2401-3000

4,500

4,500

3001-3600

5,400

5,400

3601-4200

6,300

6,300

4201-4800

7,200

7,200

4801-5400

8,100

8,100

5401-6000

9,000

9,000

6001-6600

9,900

9,900

6601-7200

10,800

10,800

7201-7800

11,700

11,700

7801-8400

12,600

12,600

8401-9000

13,500

13,500

9001-9600

14,400

14,400

9601-10200

15,300

15,300

10201 and above

16,200

16,200

Note: The tractor portion of tractor trailer trucks is taxed at a rate 30% higher   than that for a comparable-sized truck.

 

Head/Branch

Head/Branch

Telephone/Fax Number

Free-Charge Service
Telephone Number

head office

Telephone:(05)5323941(20extension)
Fax:(05) 5349419

0800-556969

Huwei Branch Office

Telephone:(05)6338940-6
Fax:(05)6331442

0800-566969

Beigang Branch Office

Telephone:(05)7836146-9
Fax:(05)7825112

0800-786969

* E-mail Chief      * E-mail Service 

 

 

goto top
 

* Revenue Service Bureau,Yunlin County    TEL:886-5-5323941    FAX:05-5349419
   NO.35 Fuwen Rd.,Douliou City,Yunlin County ,Taiwan(R.O.C) 64054
* Huwei Branch,Revenue Service Bureau,Yunlin County    TEL:886-5-6338940
   NO.118 Guangming Rd.,Huwei Township,Yunlin County ,Taiwan(R.O.C) 63242
* Beigang Branch,Revenue Service Bureau,Yunlin County    TEL:886-5-7836146
   NO.6 Wunren Rd.,Beigang Town,Yunlin County ,Taiwan(R.O.C) 65146
   mailto:service@yltb.gov.tw