Taxation Administration,Ministry of Finance,R.O.C
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* Question:
  What is the tax scope of the Vehicle License Tax?
* Answer:
  The owner or user of vehicle that uses public roads and rivers, notwithstanding whether the use is for a public, private, or military purpose, shall apply to the local tax collection authority for a vehicle license and pay vehicle license tax in addition to obtaining the required permits and paying fees as provided under other laws.