Go To Content
:::
Current Location Home > Main Tree > News > News
  • print
  • Go Back

Tax Exemption Can Continue When a Disabled Person's Tax-Exempt Vehicle Owner Dies, If the Inheriting Owner Maintains the Same Household Registration as the Disabled Person and the Vehicle Is Still Used by the Disabled Person

(Taichung News) The Taichung City Government’s Local Tax Bureau noted that for vehicles used by people with disabilities if the vehicle owner, unfortunately, passes away, the new owner if inheriting the vehicle and maintaining the same household registration as the disabled person, can apply to continue being exempt from the vehicle license tax.
The Local Tax Bureau explained that for tax-exempt vehicles used by people with disabilities, the vehicle license tax should normally be reinstated after the owner's death. However, if the new owner’s household registration remains the same as the disabled person's from the time of the original owner's death until the new application for tax exemption, and the vehicle is still used by people with disabilities, the exemption can be retroactively extended from the day after the original owner's death. The tax paid at the time of transfer registration can also be refunded.
The Local Tax Bureau reminded heirs that before inheriting the vehicle, they should first report the estate tax to the National Taxation Bureau of the deceased’s household registration location and then proceed to the Motor Vehicle Office to complete the inheritance transfer registration. If the transfer registration is not completed within one year of the owner's death, the authority will automatically revoke the vehicle license. If the vehicle continues to be driven on public roads and is caught, back taxes and penalties will be imposed. Citizens are urged to pay special attention to avoid unnecessary financial loss.
For any questions, feel free to call the toll-free service hotline of the Local Tax Bureau at 0800-000321 or 04-22585000 and press 1 to connect to the A++ Station, where dedicated staff can help.
  • Data update: 2025-02-24
  • Publish Date: 2025-02-18
  • Source: Local Tax Bureau
  • Hit Count: 163