Buyer pays the tax, which goes to government, as any other merchantise as well.
No tax will be returned to the seller. You can tell the Regie that he give
the car for free (he donates it to you), but you still need pay the tax based
the price defined in government's "red book". Unless the car is very old,
which is exempted by taxing according to the red book.
Thanks DonCherry, but if the car is donated, what happened to the seller, pay less, or earn less, any effect? In the seller's side. Price, for the tax issue, the higher the better, or the lower the better, or nothing effected.