According to Article 85 of the "Road Traffic Safety Rules," "A motor vehicle may not be driven with a trailer attached without the approval of the highway supervisory authority." Furthermore, according to Article 29 of the "Road Traffic Management Penalty Regulations," if a motor vehicle tows a trailer or drives with a trailer in violation of regulations, or if it drives with a trailer attached without approval, the motor vehicle owner shall be fined not less than NT$3,000 and not more than NT$9,000. Article 4 of the "Regulations on the Review and Registration of Changes in the Use of Small and Medium-Sized Vehicles with Trailers" stipulates: "Written materials to be submitted by the applicant include:

• An application letter containing a vehicle inventory showing the license plate number, engine number, and body number. A copy of the newly issued license registration certificate and driving license for the small vehicle listed in the vehicle inventory.
• A copy of the proposed hitch device conformity report (for applications submitted before March 1, 1990, the hitch device conformity report may be substituted with other technical certification documents approved by a professional organization). Relevant design information on the trailer that can be attached to the small vehicle (for domestically produced vehicles, this should be stamped with the company seal and responsible person of the manufacturer; for imported vehicles, the relevant specifications provided by the importer from the original foreign manufacturer should be stamped with the company seal and responsible person of the importer). If the vehicle owner has difficulty obtaining the above information, they may apply to a professional organization to obtain it from the vehicle importer or domestic vehicle manufacturer on their behalf."

Yes, because they are light trailers, yacht trailers require a license. According to Article 2 of the "Road Traffic Safety Regulations," "9. Trailer: A vehicle towed by a motor vehicle that is not self-powered. It is classified by weight class: a trailer with a gross weight of 750 kg or more is considered a heavy trailer, while a trailer with a gross weight of less than 750 kg is considered a light trailer." Vehicles must obtain license plates in accordance with regulations to be legally allowed on the road.

Only the parent vehicle fee is charged. According to the "National Highway Toll Collection Plan," small vehicles include passenger cars, small trucks, small passenger and cargo vehicles, substitute passenger cars, small specialty vehicles, and small vehicles with light trailers.

No, according to Articles 2 and 61 of the "Road Traffic Safety Rules": "A trailer weighing less than 750 kilograms is considered a light trailer. A person who holds a driver's license for a trailer, bus, truck, or small car may drive a small car with a light trailer attached." Furthermore, according to Article 10 of the "Regulations on the Review and Registration of Changes in the Use of Small and Medium-sized Cars with Trailers": Simply add "also for towing" on the vehicle license and new license registration certificate and record the total weight and combined weight of the small car and trailer.

There is no tax to pay, that is, no license tax or fuel tax, but the vehicle needs to be inspected once a year, and the fee for each inspection is 450 dollars.

Once the license change is completed with the vehicle's license supervisory authority, you can legally tow. For application instructions, refer to Q6. According to Article 5 of the "Regulations on the Review and Registration of Changes in the Use of Small and Medium-sized Vehicles with Trailers," "The total weight of the trailer that may be attached to a small vehicle shall not exceed the sum of 90% of the vehicle's weight plus 110 kilograms. However, the total weight of the attached trailer shall not exceed the weight of the small vehicle." For example, if a vehicle weighs 1,000 kilograms, it can attach a 1,000 kilogram trailer.