Motor vehicle tax shall be levied only on specified road motor vehicles and trailer vehicles used for
or in
connection with business activities.
The tax also applies to those taxable persons who use
motor vehicles for both private and business purposes.
Motor vehicle tax is a local tax determined
by the self governing regions and it is almost identical in every region.
For personal cars the road tax is determined by the capacity of an engine volume in cubic centimeters and for buses and utility vehicles it’s determined by number of axles and weight in tons.