According to Local Tax Bureau, Taichung City Government, for vehicles used by disabled people that have been approved for exemption from vehicle license tax, if the disabled person has lived abroad for more than 2 years, he or she will be deemed to have moved out of the country. As per the interpretive direction issued by the Ministry of Finance on June 19, 2019, collection of vehicle license tax will resume on the date of moving-out registration.

The bureau further elaborated that after the disabled person is deemed to have moved out of the country, the tax-exempt vehicle is no longer used by the disabled person and therefore the collection of vehicle license tax will resume on the date of moving-out registration. If the disabled person moves back to Taiwan and completed the moving-in registration, if the said person intends to apply for vehicle license tax exemption for all of his or her vehicles, the tax exemption will begin on the day of moving-in registration. However, for vehicles used by the disabled person but are owned by his/her spouse or 2nd degree relative with the same household registration, tax exemption will begin on the day of application.

If you have any vehicle license tax-related question, please contact the bureau’s toll-free number 0800-000321 or 04-22585000#1 for the telephone customer service center, and our staff will be glad to assist you.