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Tax Administration

Autonomous Ordinance of Vehicle License Tax Imposition of Kaohsiung City

Kao-Shi-Fu-Tzai-2-Tzi Order No. 3471 promulgated and enacted on February 4, 2002
  • Article 1
    This Autonomous Ordinance is instituted pursuant to Article 37 of the Vehicle License Tax Act (hereinafter referred to as “the Act”).

  • Article 2
    The vehicle license tax imposition in the City is executed by the Revenue Service Office of the City, besides commissioning the relevant authorities in charge of the management of the transportation as the tax collection agent. The license plates issued by the relevant authorities in charge of the management of the transportation will substitute vehicle licenses in the City, and no vehicle license will be issued anymore.

  • Article 3
    Motor vehicles in the City are categorized into four types, namely small passenger vehicles, large passenger vehicles, trucks and motorcycles. The rates of the Vehicle License Tax for each type of vehicles are listed in the Vehicle License Tax Rates Classification Table in Article 6 of the Act.

  • Article 4 
    Ships and vessels under the governance of the City are exempt from the Vehicle License Tax.

  • Article 5 
    (deleted)

  • Article 6 
    The vehicle owners or users who apply for tax exemption pursuant to Article 7 of the Act shall fill in the application form and apply to the Revenue Service Office or its agency for exemption of the Vehicle License Tax, attaching photocopies of the relevant certificates and documents.

  • Article 7 
    The annual payable Vehicle License Tax is scheduled to be collected at full from April 1st to April 30th each year. However, vehicles for business purposes may pay half of the payable tax first during the collection period and the remaining half in the period from October 1st to October 31st of the same year.

  • Article 8 
    Before the Vehicle License Tax is collected, a tax notice should be prepared and sent to vehicle owners and users for making tax payment.

  • Article 9 
    When applying for provisional or trial licenses, the vehicle owners and users should submit registration documents from the relevant authorities in charge of the management of the transportation and pay the Vehicle License Tax before requesting the provisional or trial license plate. And the license plate will substitute the vehicle license.

  • Article 10 
    When a licensed vehicle is no longer in use, scrapped or lost, or stolen, the vehicle owner or user should, after paying the Vehicle License Tax for the period in use, fill in the Change of Registration for Automobiles (Motorcycles) form or present the documents from the relevant authorities in charge of the management of the transportation for registration of usage cessation, scrapping or writing-off. The payable tax should be calculated on the basis of the number of days the vehicle has been actually in use. When the vehicle is resumed for use or found and the license re-obtained, the payable tax should be equal to the annual tax deducting the number of days passed.
    The vehicles no longer in use as mentioned in the foregoing paragraph, are considered still in use, if no registration for usage cessation or scrapping has been made by the owner or user. Then, the vehicle license tax will be levied accordingly.


  • Article 11 
    For vehicles damaged and unusable or detained, the owners should, after finishing the procedures in the preceding Article, obtain documents from the relevant authorities, and present them to the Revenue Service Office for a tax refund for the number of days the vehicle is not used but tax has been paid.
  • Article 12 
    Vehicles written off by the relevant authorities in charge of the management of the transportation shall be reported to the Revenue Service Office for writing off the tax account after the tax payment and fine has been cleared.

  • Article 13 
    The transfer of ownership of a licensed vehicle shall be processed in accordance with Article 15 of the Act.

  • Article 14 
    If a vehicle license (or the license plate issued by the relevant authorities in charge of the management of the transportation) is damaged or lost, an application for a new license shall be submitted to the relevant authorities in charge of the management of the transportation, but the application will be accepted only after the Vehicle License Tax is paid.

  • Article 15 
    (deleted)

  • Article 16 
    The relevant authorities in charge of the management of the transportation shall make a daily report on changes of registration (transfer, change, usage cessation, scrapping, cancellation, write-off, etc.) for vehicles under the taxable scope of the Act, and submit it to the Revenue Service Office.
    The Revenue Service Office shall use the information in the foregoing paragraph as the basis for verifying tax imposition, writing off and clarifying tax accounts.

  • Article 17 
    For vehicles violating Paragraph 1, Article 3 of the Act, a retrospective tax shall be levied based on the date of purchasement for new vehicles pursuant to Article 16 of the Act, and the buyer will be penalized pursuant to Article 30 of the Act. For vehicles with tax unpaid or usage cessation, cancellation, termination or writing-off of license not yet reported after expiration, and which are found running on the public roads, the violator shall pay the tax due plus a fine pursuant to Article 28 of the Act. For vehicles using expired provisional or trial license and which are found running on the public roads, the violator shall pay the tax due plus a fine pursuant to Article 29 of the Act. For vehicles whose licensees are resold or transplanted, the violator shall pay the tax due plus a fine pursuant to Article 31 of the Act.

  • Article 18 
    (deleted)

  • Article 19 
    This Autonomous Ordinance is put into force on the date of promulgation.