Vehicle Licence Tax

Notices of Attention

Vehicle license tax is levied based on the category of vehicles, while motor vehicle is classified into small passenger vehicle, large passenger vehicle, truck and motorcycle which will be levied according to the total displacement of cylinder (number of CC).

( I ) Points of Attention :

​1. The regulations of tax exemption for vehicle used by disabled：

For Vehicles used by a mentally or physically disabled person who carries a Mental/Physical Disability Manual or certificate issued by the authorities and has obtained a driver’s license, limited to one vehicle per person; for vehicle is provided to a person with disabilities who holds a valid driver’s license but does not own a vehicle; and the vehicle is owned by his / her spouse or a second-degree relative in the same household, one vehicle per disabled person; for a mentally or physically disabled person who does not have a driver’s license due to mental or physical condition, and the vehicle is owned by himself/ herself, his / her spouse, a second-degree relative in the same household or within the second degree of kinship, and the vehicle registration address is identical to the household registration address of the person with disabilities, and which is to be used for the mentally/ physically disabled person, one vehicle per disabled person. However, vehicles with a total cylinder displacement volume of over 2400 cubic centimeters, and completely electric-operated with a maximum HP over 262 or PS over 265.9 shall be exempted from the amount of tax for 2400 cubic centimeters, 262 HP or 265.9 PS.

2.When the vehicle used by the disabled is no longer eligible for the tax exemption, the local tax office will manage the tax recovery, tax supplementation and notice the vehicle owner pursuant to regulations.  The conditions of disqualification for tax exemption, for example: death of the disabled or vehicle owner, the vehicle owner within the second degree of kinship is no longer part of the same household（except where the vehicle registration address is identical to the household registration address of the person with disabilities who does not had a driver license）, the moving out registration is directly made by the household registration office due to exit of disabled and vehicle owner, the disabled fails to manage the disability assessment before the expiration of subsequent assessment.

3.The owner of the vehicle is seized by using the public road under the circumstance that he/she fails to pay the vehicle tax when the validity of vehicle license expires, he/she should be punished by a fine of no more than one time of the tax amount payable in addition to supplement the payment of the principal tax.

4.One is seized by using the public road under the circumstance that the vehicle fails to undergo regular examination accordingly that causes the nullification of the vehicle license by motor vehicles office, he/she should be punished by a fine of no more than two times the tax amount payable in addition to supplement the payment of the annual principal tax from nullification date to the seized date.

5.One who is seized to be neither to go through procedures required by the change of vehicle use (change of machine parts or replacement of mounts) with the local motorvehicles office nor to supplement the payment of the tax will be deemed as a changeuse of the vehicle license and will be given a fine of no more than two times of the tax amount payable in the full term of the vehicle category under the change use nature. 　　　　　　　　　　

6.Vehicle license tax is levied on day basis. People should apply for disposition, stop running or cancellation to motor vehicle authority if vehicle is unusable, suspended useor stolen. If any overpaid tax, please apply for overpayment refunds to Local tax collection agency.

(II) Procedures on tax exemption for vehicles applied by mentally or physically disabled

Vehicles operated by mentally or physically disabled are exempt from the vehicle license tax; however owner is required to submit the following documents to a local tax collection agency.

1. A licensed mentally or physically disabled vehicle owner is limited to apply for only one vehicle, and is required to submit the following mandated documentation in the filing procedure.

• A mentally or physically disabled identification document.
• An application filed in between tax levying periods is required to pay the tax due from January 1st to the date the application; those who have already paid the entire year's tax due on an application filed after the tax deadline may file a tax refund for the period from the date of application filed to the year-end.

2. A mentally or physically disabled individual who does not possess a driver's license will be eligible   to obtain a permit limited to one vehicle is owned by himself/ herself, his / her spouse, a second-degree relative in the same household or within the second degree of kinship, and the vehicle registration address is identical to the household registration address of the person with disabilitiesand and which is to be used for the mentally/ physically disabled person. Required documenters are,

• A mentally or physically disabled identification document.
• An application filed in between tax levying periods is required to pay the tax due from January 1st to the date the application; those who have already paid the entire year's tax due on an application filed after the tax deadline may file a tax refund for the period from the date of application filed to the year-end.

(III) Tax exempt vehicles are not required to file annually In an effort to simplify the process, if a vehicle with a tax exemption status does not modify or change its intended usage is exempt from filing a tax exemption form on an annual basis. It is essential to change a vehicle's registration immediately once a tax exempt vehicle has been modified for a different usage, which would make it taxable as it no longer qualifies for tax exemption.