The tax exemption depends on how long the customer returns the license plates. At this time, exemption is possible for the third and fourth quarters of 2024.

If a motor vehicle is not in use and will not be in use for a certain period, you do not have to pay for one or more quarters of the year. 

This tax exemption is only valid under the following conditions:

• You return the license plates no later than July 1, 2024;
• the license plates remain at the Tax Office for at least one quarter during the year.

You can return the license plates to the main office in Camacuri or to an MFA at a cashier to fill out and sign the 'Return License Plate and Control Plate of Motor Vehicle form. By filling out the form, one can return the plates and specify the reason—due to a lengthy journey or car damage, for example. 

Since July 1, 2024, is the last day to pay motor vehicle tax, you cannot return the plates to the head office or MFA office on June 28 and July 1. On these dates, one must go to the annex building in Camacuri (the office where the license plates are collected) to return the plates.

The tax exemption depends on how long a customer turns in their license plates. You do not have to pay tax for the quarter if you turn in the plates for a quarter or longer. For example, if the vehicle was damaged for only one month and the owner retrieves the plates, they still must pay the tax. The exemption applies per quarter, not per month if you turn in the plates.

There is no retroactive force for tax exemption.

The Tax Office does not grant retroactive tax exemption because the payment is in advance.