Q：
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Taiwan tax-delinquent vehicles or vehicles that have been canceled, handed over, or reported to be parked are parked on public roads. Why are they fined?
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A：
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Tax-delinquent vehicles or vehicles that have been canceled, paid-in, or reported to be parked are parked on public roads. According to the provisions of Taiwan Caishui No. 880450983 on December 15, 1999, they are considered to be using public roads. Article 28 of the Tax Law on the Use of Licenses shall be used. Vehicles that owe tax shall be fined less than one time, and vehicles that have been canceled, handed-in, or reported to be parked shall be fined less than double.
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Q：
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How to apply for exemption from license tax for vehicles used by people with disabilities?
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A：
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1. For the use of vehicles with certificates of physical and mental disabilities, each person with disabilities can apply for one vehicle tax exemption. The requirements and documents for tax exemption are as follows:
(1) Persons with disabilities have a driver's license
1. Requirements for tax exemption: The vehicle must be owned by the disabled person himself.
2. Documents to be prepared: certificate of physical and mental disability, driving license, ID card, seal of the owner.
(2) Persons with disabilities without a driver's license
1. Requirements for tax exemption: The vehicle must be owned by the disabled person himself, his spouse or a relative within the second degree of the same household registration, or a guardian or assistant selected by the court.
2. Documents to be prepared: certificate of physical and mental disability, driving license, household registration book (if the owner of the vehicle is the disabled person himself or his spouse, the identity card can be used instead), and the seal of the owner.
2. For cases that meet the tax exemption requirements, please bring the original of the relevant certificates to the local tax collection agency to which the vehicle registration belongs.
3. For vehicles owned by persons with disabilities, the local tax collection agency will take the initiative to notify the tax-exemption approval and no further application is required.
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Q：
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When buying, selling and transferring a house that has not been registered for preservation, should the deeds issued to the local tax collection agency for deed tax declaration be stamped?
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A：
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Buying, selling, exchanging, gifting, and splitting transfers of houses that have not been registered for preservation cannot be registered with the real right registration authority, and the deeds issued by them for deed tax declaration to the local tax collection authority are not within the scope of taxation as stipulated in Article 5, Paragraph 5 of the Stamp Tax Law.
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Q：
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If the vehicle has applied for exemption from the use license tax, how to apply for a refund of the overpaid use license tax?
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A：
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If the vehicle is approved to be exempted from the use license tax, if there is an overpaid use license tax, please bring the original copy of the use license tax payment receipt, the owner's ID card, seal, tax exemption approval receipt (when applying for tax exemption, if the documents are complete, they will be issued immediately), and go to the local tax collection agency for processing.
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Q：
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How to apply for tax refund if the vehicle has been suspended, canceled, scrapped or stolen?
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A：
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If the vehicle has been suspended, handed over, scrapped, stolen or canceled, please bring the original copy of the license tax payment receipt, the owner's ID card, seal, and a photocopy of the vehicle registration certificate to the local tax collection agency.
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