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: