Vehicle License Tax Act Article 12

Any newly purchased, newly imported, or newly assembled transportation equipment shall apply to the traffic management authority for registration inspection procedures with the attachment of importation or other origin documents. After passing the inspection, the applicant shall submit the qualified registration inspection certificate along with the aforementioned documents to the competent tax authority for verification of conformity in type and usage nature. After processing the payment of the current Vehicle license tax, the applicant shall then present the tax receipt and all documents to the traffic management authority to obtain license plates.Transfer registration procedures shall not be processed for transportation equipment until the Vehicle license tax and fines have been paid in full.When applying for transfer of ownership or reinstatement of use for a transportation equipment that has been reported as suspended, the traffic management authority shall only accept the application after verifying the payment of the current Vehicle license tax and shall notify the relevant tax authority of any related changes.