財政部;交通部民國115年8月20日台財稅字第11504590940號;交運字第11500182261號

修正「使用牌照稅法與道路交通管理處罰條例涉及裁罰競合作業原則」第2點、第4點規定，自114年9月30日生效

MINISTRY OF FINANCE; MINISTRY OF TRANSPORTATION AND COMMUNICATIONS Order is hereby given, for the revision on Paragraph 2 and 4 of "Operation Directions for Imposing Penalties on the Same Offense Involving the Application of Penalty Provisions Under the Vehicle License Tax Act and the Road Traffic Management and Penalty Act" (former name: Directions for Imposing Penalties on the Same Offense Involving the Application of Penalty Provisions Under the Vehicle License Tax Act and the Road Traffic Management and Penalty Act) (revised directions have come into force since 30th, September 2025)