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Overdue Fuel Tax Payment
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1.According to Article 75 of Highway Act, if any vehicle owner fails to pay for the motor vehicle fuel tax in compliance with the rules, the competent highway authority is entitled to send out a notice and request the payment within the specified time. For those who have accumulated overdue payment more than NT$900, they will be fined between NT$300 and NT$3,000.

2.In addition, according to the modified “penalty standards for overdue motor vehicle fuel tax regulated in Article 75 of Highway Act” by Ministry of Transportation and Communications with official letter Chiao Lu Zi Di No. 10500409631 on December, 28th, 2016, it shall be effective immediately.

3.The penalty standard for overdue motor vehicle fuel tax regulated in Article 75, Highway Act is as below:

Type of vehicle

Overdue on each vehicle

Payment date over “payment deadline”

Penalty Amount (NT$)

Automobile

The accumulated overdue payment is more than NT$900 and less than NT$6,000.

Overdue payment is less than 1 month

300

Overdue payment is more than 1 month and less than 2 months

600

Overdue payment is more than 2 months and less than 3 months

900

Overdue payment is more than 3 months and less than 4 months

1,200

Overdue payment is more than 4 months

1,800

The accumulated overdue payment is more than NT$6,000

Overdue payment is less than 1 month

500

Overdue payment is more than 1 month and less than 2 months

1,000

Overdue payment is more than 2 months and less than 3 months

1,500

Overdue payment is more than 3 months and less than 4 months

2,000

Overdue payment is more than 4 months

3,000

Motorcycle

The accumulated overdue payment is more than NT$900 and less than NT$1,800


300

The accumulated overdue payment is more than NT$1,800


600


Compulsory execution will be carried out according to law if vehicle owner fails to pay for the fine above within deadline.