Many car owners have called to ask why they are re-issued of vehicle license tax return form for their vehicles not in use for a long time? Local Tax Bureau of Taichung City Government replied that a vehicle not in use should be declared as “suspension of use” with the Motor Vehicles Office; otherwise, the vehicle is considered as “in use” and levied with license tax according to the law.
Local Tax Bureau explained further that unserviceable vehicles should be registered as “scrapped” with the Motor Vehicles Office. If your vehicle will not be used for a long time, you should file for “suspension of use” with the Motor Vehicles Office. Vehicle license tax of the “scrapped” or “suspended" vehicle is levied based on the actual number of days in use and Local Tax Bureau will take the initiative to refund the over-charged tax to you.
Local Tax Bureau added that a vehicle declared as “scrapped” with the Motor Vehicles Office can be recycled by the clearance and disposal service providers recognized by the Environment Protection Bureau and you will get paid for recycling your vehicle. If you want to resume the use of your “suspended” vehicle, you must apply for “reuse” registration with the Motor Vehicles Office; otherwise, you may be required to pay the levied license tax and 200% fine, if you are found driving the “suspended" vehicle on the public roads.