Taxpayers urged to pay on time or request a reissued notice to avoid surcharges and fines.
Regfollower Desk
The Taxation Administration of Taiwan’s Ministry of Finance announced today, 29 October 2025, that the second installment of the 2025 business vehicle license tax began on 1 October 2025, with the payment deadline set for 31 October 2025.
Taxpayers who have lost or not received their payment notice should request a reissue at the local tax office where the vehicle is registered or at the counter of the designated motor vehicle office.
Under Article 25 of the Vehicle License Tax Act and Article 20 of the Tax Collection Act, vehicle owners or users who fail to pay within the specified period will incur a 1% late payment surcharge every three days, up to a maximum of 10%. If unpaid after 30 days, the case will be transferred for compulsory enforcement.
Vehicles found using public roads without completing the tax payment after the deadline may face a fine up to the full amount of tax due, according to Article 28, Paragraph 1 of the Vehicle License Tax Act. The Administration urges taxpayers to pay on time to avoid penalties.
Payment Options:
- Online: Via the local tax e-filing website using a business/financial certificate or unified number plus license plate number.
- In-person: At authorised financial institutions (excluding post offices) using cash or cheque.
- Convenience Stores: For amounts below TWD 30,000, payment is available at 7-Eleven, FamilyMart, Hi-Life, or OK Mart.
- Bank Cards/Accounts: Through ATMs, credit cards, chip debit cards, savings/current accounts, or electronic payment accounts.
Mobile Payment: Scan the QR code on the payment notice to access the online tax portal or pay via registered mobile payment apps.
