(Taichung News) The Taichung City Government’s Local Tax Bureau noted that when a vehicle that was previously tax-exempt for a person with disabilities is inherited after the owner's death, the inheritor must apply again for the tax exemption with the local tax authority. In principle, the exemption applies from the date of the application. However, if the new owner (inheritor), the person with a disability, and the original owner (decedent) were registered under the same household, the exemption for vehicle license tax can be applied retroactively from the day after the original owner’s death.
The Local Tax Bureau added that for a vehicle previously exempt for a person with disabilities, taxation resumes from the day after the owner dies. The inheritor of the vehicle needs to complete the inheritance registration before they can reapply for the tax exemption. If it is confirmed by the tax authority that the vehicle is still used by someone with disabilities and that both the new owner (inheritor) and the original owner (decedent) were registered under the same household from the date of the death until the exemption reapplication, the exemption for vehicle license tax can be applied retroactively from the day after the original owner’s death.
The Bureau advises vehicle owners that if the vehicle’s ownership is not transferred within one year after the owner’s death, the motor vehicle supervision agency will cancel the license automatically. If a vehicle with a canceled license is caught on public roads, the tax authority will charge back taxes and a fine of up to twice the tax amount.
For any taxes, individuals can call the free hotline at 0800-000321 or 04-22585000 ext. 1 to reach the A++ Station, where dedicated personnel will be available to help.