Regulations for the Collection of Commodity Tax Article 38
This English translation was last updated on 2023-02-23, but the Chinese text was amended on 2026-08-18. Later amendments may not be reflected in the translation — please refer to the Chinese text.
Automobiles, motorcycles, tractors and the chassis and bodies of all kinds of movable automobiles shall be taxed per vehicle. One tax payment certificate should be issued for each vehicle, stating the maker and engine number of the vehicle.For vehicles that are not made in one integrated operation, the tax payment certificates for their chassis and body may be used in applications for vehicle licenses.
中文原文 貨物稅稽徵規則第38條
汽車、機車、牽引車、拖車與各種機動車輛之底盤及車身，以輛為計稅單位，每輛填發完稅照一張，載明廠牌及引擎號碼。
前項非一貫作業之車輛，得憑底盤及車身之完稅照，請領行車執照。
前項非一貫作業之車輛，得憑底盤及車身之完稅照，請領行車執照。