Vehicle License Tax Act Article 10

The Vehicle license tax shall be collected within one month starting from April 1st of each year. However, for commercial vehicles, one half of the tax amount shall be collected within one month starting from April 1st, and the other half of the tax amount shall be collected within one month starting from October 1st of each year, based on the applicable tax amount.Prior to the commencement of the collection of the Vehicle license tax, the competent tax authority shall issue the tax payment notice to the owners or users of the transportation equipment, and shall separately announce the applicable tax amounts and the commencement and end dates of the tax collection for various types of transportation equipment.