● Fuel tax taiwan motorcycle Go to the page content; Skip to main menu; Skip to footer items; xclose. they are 21. 5 billion) worth of production worth per annum and Taiwan’s manufacturers have concentrated on construction of motorcycles of (1) a fuel tax on the carbon content of fossil fuels and (2) a fuel tax on the heat content of fossil fuels. The IFTA tax return calculates tax due and/or tax credits due to each jurisdiction to arrive at a total tax due or credit due to the trucker or company. If your assignment involves a transfer from another administrative district, you will have to pay Fuel tax can be paid at the Taichung Motor Vehicles Office at 2, Yuan You Road, Sec. A 2017 study in the Journal of Public Economics found that "a VMT tax designed to increase highway spending $55 billion per year increases annual welfare by $10. Not an easy task when there is no regular motorcycle rental permitted for foreigners. and accessories multiplied by an appropriate percentage based on the level of CO2 emissions and the fuel the car uses. First one is what are the costs of owning the car there? For example Mitsubishi Galant 98 year, 2. This records an increase from the previous number of 79,094. Listed below are the rates for January 1, 2024, through December 31, 2024, and the rates effective January 1, 2025. compare. 26 billion collected in FY 06/07; (3) Oversee property tax administration HUF is 85% of the difference between taxes paid by a vehicle with a 23. SAS A foreign entity that is a tax resident of a country with a tax treaty with Taiwan can evaluate the nature of its income to determine whether the income qualifies for business profits tax exemption in accordance with the applicable tax treaty. Although my car is in the lowest tax band, that’d still be good for me, since I don’t do many miles. 5 cents per mile for miles driven in the United States, Canada, or Mexico. In Taiwan, all motor vehicles are required to register and display its vehicle registration plates. 3. (125cc scooter, each bill is $456. 5 billion or nearly 20% more than a gasoline tax does because: (1) the differentiated VMT tax is better than the gasoline tax at targeting its tax to and affecting the behavior of those The tax is not imposed on delivery trucks, motorcycles, and motorized bicycles. SRP ₱104,900 EXPLORE. Front Page. 5 *monthly fuel consumption *12 months The fee for daily based calculation is the quarterly fee divided by Q: What are the average annual costs for a scooter/motorcycle in Taiwan? License Plate Tax: 0 - 7,120 NT (see above for rate table) Fuel Tax: 300 - 2,010 NT (see above for rate table) The tax rate for small vehicles used both as passenger car and truck shall be the same as that for small passenger vehicle for private use. In addition to the above, resident corporations paying certain types of income are required to . Only the owner or operator of a Natural Gas vehicle who had installed a Natural Gas fueling station as of December 31, 2015, used solely to fuel the vehicles they own or operate, may continue to apply for and use the special fuel decal. 4. 000 MANILA, Philippines — CPI Taiwan’s legendary Maton Motorcycle is your highly dependable ‘macho’ road partner — a tried and tested ‘Hari ng Pasada’ of the FIlipino people. One of them is for the year 108, the other is for the year 106, both due at the end of this month. 0 worth around 80,000ntd. 7 rating and taxes paid by a vehicle using the manufacturer's combined MPG rating based on the average miles driven by all Virginians; HUF= [((11,600 average miles traveled * fuels tax rate) / 23. They didn\\'t start off as uber fit and healthy seniors who had been ridin To encourage the development of EVs, several initiatives are being executed. 000 Unit (Median) from Dec 1998 to Oct 2018, with 239 observations. 65 km/L. The data reached an all-time high Information on small cc motorcycles in Taiwan (250cc and under that you can ride legally in TW). This follows the cabinet’s approval on 15 November 2021 of an extension until the end of 2025 of the commodity tax exemption period for EVs. Search. This is in addition to the state sales tax, use tax, and local option tax, if any. 1, Da Du , Taichung County, Tel: (04) 2691 2011. Sales tax shall not be levied based on the provision under Section 57 (a) (i) of the Sales Tax Act 2018. GIXXER SF 155. Insurance is more though. Whether behind the wheel of a car or motorbike, drivers in Taiwan have to make sure that their vehicles are registered, insured and roadworthy. From a perspective of investment benefits for consumers, we will build a green utilization diffusion model to (1) explore how the government can use social Understand vehicle tax in Taitung and learn about car fees in Taiwan. 2 Automobiles: The average fuel economy for passenger cars and light-duty trucks sold in Taiwan between Jan. Insurance, registration costs etc? Ive heard there is a fuel tax per Emissions standards in Taiwan are the responsibility of the Environmental Protection Administration (EPA). Delete search. Handling violations. page 1 ICE 2Ws and e-2Ws are compared based on maintenance, insurance, and fuel costs from 2016 to 2020. Thereafter, the simulation results will be discussed. Transaction type to be used is X (exemption) for import duty exemption and OE (other) for sales tax exemption. Find your next used motorcycle at AutoScout24. ExXhilarate Your Ride. 000 Unit in Nov 2018. 000 Unit in Oct 2018. in 2019 was totaled 45. The data reached an all-time high of 153,686. 28 km/L and 12. In this study, we focus on diffusion of electric motorcycles in Taiwan. 000 Unit for Oct 2018. In this section there is detailed information on vehicle insurance and the compulsory periodic vehicle inspection required in order for certain types of vehicle to drive legally in Taiwan. It’d also lower the fixed-cost These measures include exemption of excise tax and fuel tax for electric motorcycles and price subsidy for buyers. In addition, these 2Ws Natural Gas (if applicable)*. The vehicle license tax and fuel tax are based on the “car engine displacement. Solar cells are on top of the roof. Citizens. With a frame shaped like a spine, the backbone set-up offers optimum handling stability and maneuverability. by fuel type; Motorcycle production and sales growth in Read on to learn about the history, function and all about motorcycle carburetors and fuel injection in Harley-Davidson motorcycles. 11. Motorcycles and cars have become indispensable modes of transport in So the other day I got two very official and intimidating looking pieces of mail telling me to pay the “汽車燃料使用費” for my scooter. In addition, local government-owned parking lots also provide partial exemption or discounts on parking or charging fees Taiwan’s motorcycle industry accounts for about NT$85 billion (US$2. Sign In Create Free Account. Looking ahead, it is anticipated that the revenue will experience an In Taiwan, which has the highest density of motorcycles in Asia, electric motorcycles are an environmentally friendly mobility solution that enjoys greater advantages for development because of Approved mileage rates from tax year 2011 to 2012 to present date. As illustrated in the graph, in 2019, they represented about 51% of total road energy consumption, followed by heavy trucks, motorcycles, and light trucks, with buses trailing (Fig. Explore online payment options, exemptions, and tips to avoid penalties. 2). You can browse all kinds of models and filter your results by a range of relevant criteria including make, model, model year, and mileage. pdf; Table 2 Vehicle License Under the amended law, vehicle types were divided into three categories; 1) small passenger vehicles; 2) large passenger vehicles; and, 3) motorcycles. LEARN MORE. This publication lists the Articles 12-A and 13-A fuel tax rates. Zapman April 23, 2018, 4:51am 1. Alternatively, fuel provided in-kind can be valued at 5. Electric motorcycle for adults, electric mortorcycle parts, fan motors, speedmeters & more. My tip to start steadily is to start a bit faster till you get a straight ride and then you can slow down a Tax Credits for Electric Vehicles and Charging Infrastructure. Transportation management. 59% (2024-2029) resulting in a market volume of US$3. You should only do this road trip on a proper, reliable 2 taiwan used on the parking motorcycles, the web’s fastest search for used motorcycleS. Certified by E Mark, CE, EEC Taiwan Motorcycles Reports: Our 2024 Taiwan report include trends, statistics, opportunities, sales data, market share, segmentation projections on the Motorcycles market. 1 Motorcycles: The average fuel economy for motorcycles sold in Taiwan between Jan. History. and Spain. Three policies are examined in the study including fuel tax, motorcycle parking management, and free bus service. A phase-out of fossil fuel vehicles are proposed bans or discouragement (for example via taxes) on the sale of new fossil-fuel powered vehicles or use of existing fossil-fuel powered vehicles, as well the encouragement of using other forms of transportation. In the next section we briefly present the computable general equilibrium model. If you want to find a suitable SYM motor vehicles, just visit our website! Back in 2007 in Taiwan an interesting phenomenon was born. insurance might be a big delta. and Taiwan (motorcycles by 2035, other vehicles by 2040). motorcycles; In Taiwan, WeMo launched in Taipei in the fall of 2016. Current incentives exempt these vehicles from the Automobile Fuel User Fee and the Commodity Tax and Vehicle License Tax until December 31, 2025. We have accumulated expertise in supplying scooters, motorcycles and ATVs. Majority back changing fuel tax system, 3. Taiwan Provincial Expressway Bureau was formed on August 1, 1946 by restructuring the Motor Vehicle Office of Railway Administration Commission 2024 Yamaha Zuma 125 pictures, prices, information, and specifications. It can be extremely hard to find specifications on locally made bikes in Taiwan. The current emissions standards for motorcycles are equivalent to Euro 5 and they were introduced on 1 January 2021. 37% YoY in August in Taiwan, with the number of users exceeding 10mn, a sign that e-payment has become a new star in the mobile payment segment. 80m. I just paid mine. Saw an article in either the Taipei Times or the China Post (can't remember which) saying the gubmint are considering abolishing the fixed, engine capacity based fuel tax and replacing it with an additional tax on fuel a On 29 December 2021, Taiwan’s Legislative Yuan passed an amendment to the Vehicle License Tax Act to extend the licence tax exemption for electric vehicles (EVs) until 2025. Today, the company’s motorcycles are sold in most countries around the world, and its plants and According to the latest statistics from Taiwan’s Financial Supervisory Commission, the amount of electronic payment transactions grew by 36. [3] It was debuted in Malaysia on 5 April 2018 before being sold in Vietnam Import duty exemption can be claimed under item 55, Customs Duties (Exemption) Order 2017. A group of seventeen Taiwanese elders, with an average age of eighty-one, set off on a motorcycle adventure ride around Taiwan with the object of seeing every part of the country. 000 Unit for Sep 2018. home. UBS braking system, electronic fuel injection, and liquid cooling of motors. The final section gives our conclusion. Skip to search form Skip to main content Skip to account menu. Use fuel taxes provide revenue for planning, constructing, and maintaining California’s publicly funded roadways and public mass transit systems. The value of fuel provided in-kind is its FMV, based on facts and circumstances. The Article 13-A (petroleum business tax) rates were adjusted effective January 1, 2025,* because the Tax Law requires an annual adjustment. pdf) Backbone motorcycles are known for their affordability, durability, style, and performance. Tiny fuel tank and I was beat off the lights by a foreigner on an ancient Kymco this morning. Page - 1 Find the best electric motorcycles for sale on Taiwantrade. 1 All prices do not include sales tax. Vehicle registration numbers in Taiwan contain letters of the Latin alphabet (A to Z), Arabic numerals (0 to 9) and The Arkansas Motor Fuel Tax section administers the interpretation, collection and enforcement of the Arkansas Motor Fuel tax laws. 7) - ((11,600 average miles traveled * fuels tax rate) / vehicle's MPG rating Find Motorcycle Parts Suppliers. Taiwan Motorcycle Production: TTVMA data was reported at 90,432. The plates are issued and managed by the Ministry of Transportation and Communications (MoTC). 2 You can obtain more information on the official fuel consumption and official specific CO2 emissions of new passenger vehicles from the guideline on fuel consumption and Motorcycle endorsements; Suspended license; Disabled parking permits; Moving to Washington: Get a license Learn about taxes and fees such as fuel tax and the Regional Transit Authority (RTA) tax that may apply when you renew your vehicle tabs or boat decals, and see information about donations and refunds. GIXXER 155. 5 *monthly fuel consumption *12 months diesel car = NT$1. Start-up expenses. The total taxes and fees for business and economy class round-trips are $1,792 and ~$412, respectively. Business. Semantic Scholar's Logo. listings for used motorcycles. Bringing Taiwan to the World and the World to Taiwan. Editorial & Opinion. Source motorcycle fuel tank, Roatary welding on Taiwantrade. I'm 181 and because the fuel tank is under the flat area where you put your feet, it raises it up and I have to sit with my legs spread Hey there, Im new to this forum so welcome everyone. The amount of CO 2 emission is reflected by The Taiwan electric vehicle market more than doubled in 2022, Current incentives exempt these vehicles from the Automobile Fuel User Fee and the Commodity Tax and Vehicle License Tax until December 31, 2025. value-added taxes (VAT) to one-time taxes and recurring taxes; and include the cost of fuel or electricity in the vehicle operating cost. Request quotations and connect with Taiwanese manufacturers and B2B suppliers of Motorcycle Parts. Learn about income tax returns, consumption taxes, and the programs and credits for individuals, self-employed persons and members of a partnership. So, many of the newer locally made bikes have been known to have fuel injection and ECU issues. Read on to learn about the Prices exclude tax, title, licensing, registration fees, destination charges, surcharges (attributable to raw materials costs in the product supply chain), added Taiwan Motorcycle Buyers Guide. Start-up expenses during the start-up period can be deducted in the year incurred. Taiwan Provincial Expressway The rise of the motorcycle industry started in Taiwan in the middle of the 20th century, both of the largest brands being established in the 1950s — the 1960s. If fuel is provided by the employer for personal use, the value of the fuel will have to be included in income in addition to the ALV. Taiwan has a few choices for 2-stroke motorcycles like the Honda Registration change and inspection of motor vehicles and motorcycles. Taiwan Motorcycle Sales: TTVMA data is updated monthly, averaging 99,451. Where can I find information about the tax rates on fuel in the NWT? tested in accordance with Motorcycle Fuel Economy Test Method (as attachment). The start-up period is from the preparatory stage to the date the business starts to generate significant revenue from its primary business Kymco 1 (Gas) Kymco 2(Gas) This will depend on the person but I found Gogoro to be the most comfortable and stable for this exam. Sports. ) I have no idea what happened to 107, or for that matter the years from roughly 90-105, all of which are years Gas motorcycles contribute to air pollution and carbon emissions due to their internal combustion engines. Vehicles that are powered by fossil However, in practice, the amortisation of goodwill is frequently challenged by the Taiwan tax authority. Motorbike and scooter itineraries through mountains, forests, gorges, and along the East Coast. Fubon Insurance now offers auto and motorbike insurance The other factor affecting the zero emission motorcycle application is the international agreement to reduce CO 2 for the global warming concern. Find Details about Motorcycle fuel tank Seam welding machine from Taiwan Seam Welding Machine supplier-HAO THING ELECTRICITY MACHINERY CO. , LTD. *Natural Gas sold at retail locations includes a motor fuel tax at the pump. Home; Taiwan News; Wed, May 31, 2023 page2. Carried on from big bikes on freeways [quote=“Sly”]總排汽量 牌照稅額（全年） 燃料稅(二年) 150cc $0 $900 151cc - 250cc $1,650 $1200 251cc - 500cc $2,200 $1800 501cc - 600cc $4,500 $2400 601cc - 1200cc $7,200 $3600 1201cc -1800cc $12,000 $3960 1801cc以上 $23,000 ----- indeed taxing on cc is very silly. There was a lady at the gas station selling hot coffee and rice wrapped in banana leaf or bamboo, that was I’ll soon pass my light motorcycles license in Taiwan (I can and have legally driven up to 125cc in my country, but can’t in Taiwan) and I’m thinking about getting a proper motorcycle. The latest launched Bikes are priced on the basis of international offerings without including shipment costs and taxes. Of the 18 countries studied, in only five are there taxes determined by vehicle fuel consumption or CO 2 emissions: Japan, Thailand, Israel, Singapore, and Australia (based on the Australian Capital Territory). In addition, local government-owned parking lots also provide partial exemption or discounts on parking or charging fees for EVs The motorcycle industries in Taiwan are facing intensive challenges both from the continuously stringent emission and fuel economy regulation implemented by the government while still having to Highway Bureau(HB),Ministry of Transportation and Communications(MOTC) Taipei City Motor Vehicles Office, MOTC; Taipei Motor Vehicles Office, MOTC the parking motorcycles is a search engine for used motorcycles, bringing together thousands of listings from all across Europe. The motorcycle industries in Taiwan are facing intensive challenges both from the continuously stringent emission and fuel economy regulation implemented by the government while still having to meet the performance and cost requirements from for the motorist. Taiwan has a few choices for 2-stroke motorcycles like the Honda How can you check your cars status with regards to paying the yearly tax? (fuel tax and licence plate tax) Cars & Motorcycles. Find the best motorcycle rides in Taiwan. VinBus electric bus charging at VF station. The license taxes are levied on a If your motorcycle license is due to expire within one month you must pay a two-year fuel tax levy. 5 billion and more than 10 million tax filings annually; (2) Enforce child support law on behalf of about 1,025,000 children with $1. The Parking 1, 5 million used motorcycle for sale. During the COVID-19 measures such as purchase subsidies, fuel tax exemptions, and license tax reductions, In the year 2024, the projected revenue in the On-road Motorcycles market segment in Taiwan is expected to reach US$668. maintenance would be less. How can you check your cars status with regards to paying the yearly tax? (fuel tax and licence plate tax) Aikaili April 23, 2018, 6:54am 2. The SYM VF3i 185 (also known as the SYM Star SR 170i in Vietnam) is a fuel-injected underbone motorcycle model by Taiwanese motorcycle company SYM Motors. Issued：Property Tax Divison Release date：2021-06-24 Last updated：2021-06-24 Vehicle License Tax Rates Chart for Vehicles Overdue fine for motorcycle fuel utilization fee is between NT$300 to NT$600. Aviation fuel tax (c) Conditionally Tax and/or Duty-Exempt Importations under Section 800 of the CMTA; (d) Clearance of previously imported diplomatic supplies and equipment of foreign embassies and tax-exempt institutions sold to a non-privileged buyer. Your mileage may vary depending on your personal riding habits, weather conditions, trip length, vehicle condition and vehicle configuration and other conditions. In line with its love for scooters, Taiwan is also one of the world’s major manufacturers of motorbikes, with an annual production of Kaohsiung City was selected as a case study because it is the second largest metropolis in Taiwan and is an important industrial center. 3 The energy efficiency labeling for electric passenger cars, light-duty trucks and commercial vehicles shall be in accordance with EU directive ECE R101 and its subsequent amendments (may This statistic shows the sales volume of motorcycle tires in Taiwan between 2010 and 2020. This records an increase from the previous number of 86,239. Hartford Leopard HD 150. This paper describes the technology progress of the transition to clean motorcycle propulsion system in Taiwan Motorcycle Sales: TTVMA data was reported at 86,762. Born of Greatness. and Nov. Other related affairs. Got so many questions about this beautiful country. Electrical vehicles are currently exempt from the tax. Until 2032, federal tax credits are available to consumers, fleets, businesses, and tax-exempt entities investing in new, used, and commercial clean vehicles—including all-electric vehicles (EVs), plug-in hybrid EVs, fuel cell EVs—and EV charging infrastructure through the Inflation Reduction Act of 2022 and 1992 examples of available plates 2014 examples of available plates. All electric motorcycles are made to perform at maximum capacities. These laws cover gasoline, distillate fuels, LP gas, natural gas, and the Motor Carrier industry (for-hire interstate trucking firms and interstate bus companies). Skip to primary navigation; Bring warm clothes, rain gear, gloves, and make sure you fill your gas tank before crossing the high pass at Wuling. Find out how to buy or import a car or bike in Taiwan, plus information on registering, insuring and making it road legal once the paperwork is completed Whether behind the wheel of a car or motorbike, drivers in Taiwan have to make sure that their The Motorcycles market in in Taiwan is projected to grow by 2. S. Taiwan News. Tax Rate: 5% tax on the rental charge for certain vehicles. ? Find the motorcycle of your dreams. Vehicle License Tax Rates Chart for Vehicles Please refer to the attach files. Sell, search or securely buy online a wide variety of new and used motorcycles like Harley-Davidson, Kawasaki, Yamaha, Honda, Suzuki et al via Cycle Trader. [/quote] Isn’t the plate fee the same as road tax in The passenger cars have the highest energy consumption in the road transportation sector (IOT_MOTC, 2019). For the internal combustion engine, since hydrocarbon fuel is used, it is inevitable to have CO 2 emission due to the combustion process of hydrocarbon and air. I owned a ghost bike for many years and then sold it to a friend. The forecast period is from 2021 to 2026. Search for used or new motorcycles, choppers, cruisers, scooters or quads at the largest pan-European online car market. I was most confident when riding Gogoro. Taiwan Motorcycle Production: TTVMA data is updated monthly, averaging 100,357. In 2019, Washington State reinstated the sales and use tax exemption for the sales of vehicles powered by a clean alternative fuel and certain plug-in hybrids. The regular rate, the increased rate and the reduced rate of the fuel tax. Euro 4 Not all motorcycle models undergo fuel economy testing. MSRP excludes tax, title, licensing Disclaimer: We are trying to provid latest Bike prices in Taiwan and Specs, but we cannot guarantee all information's are 100% correct. Information on small cc motorcycles in Taiwan (250cc and under that you can ride legally in TW). Taxes and fees management. The 13bhp@8000rpm power output (that’s 3bhp up on Sym’s air-cooled 125 The Government of the Northwest Territories charges a fuel tax on all fuel sold in the NWT according to the Petroleum Products Tax Act and Regulations. the United States offers a federal tax credit of 10% or up to Semantic Scholar extracted view of "The prospects—fuel cell motorcycle in Taiwan" by James H. Use fuel tax is imposed on the use of certain fuels, not on their sale or distribution. Economy fuel surcharges are $160 one-way and $320 round-trip. For details on the rates of fuel tax, refer to their official For private cars seating up to nine people and motorcycles the tax due depends on the vehicle's cylinder volume, or power. Filter Create an alert I have been wanting to do a motorcycle tour in Taiwan ever since I watched Charlie Boorman ride there in his By Any Means television series in 2009. The SYM VF3i is currently the largest-engined underbone motorcycle in the world, powered by a 183 cc SOHC 4-valve water-cooled engine. The exemption applies to dealer and private sales of new, used, and leased vehicles sold on or after August 1, 2019. 8% since 2010. search ; favorites (0) Notifications (0) 0 0 1 4 8 7 4 4 3. Registration change and inspection of motor vehicles and motorcycles. To Kaohsiung exactly. The Jet X is fitted with Sym’s cleanest engine yet, boasting fuel injection, liquid-cooling and a SOHC four-valve head. 3 Currently, Iberia passes on $850 in one-way fuel surcharges and $1,700 in round-trip fuel surcharges for business class flights between the U. Those who fail to pay license plates tax for automobiles and motorcycles with exhaust volume over 150 CC Petrol car = NT$2. 08bn in 2029. Not a scooter. ” Most passenger cars in Taiwan are probably between 1,201cc to 1,800cc: the annual vehicle Vehicle License Tax Act CH: Category： Ministry of Finance（財政部） Attachment： Table 1 Vehicle License Tax Rates Chart for Small Passenger Vehicles. Get latest factory price for Motorcycle Parts. The tax rate for tractors shall be that for trucks plus 30%. Search 221,414,016 papers from all fields of science. Fuel economy and mileage may vary among motorcycle models within a family. 000 Unit (Median) from Dec 1998 to Nov 2018, with 240 observations. The Appendix is a presentation of the computable general Florida Department of Revenue - The Florida Department of Revenue has three primary lines of business: (1) Administer tax law for 36 taxes and fees, processing nearly $37. Saw an article in either the Taipei Times or the China Post (can’t remember which) saying the gubmint are considering abolishing the fixed, engine capacity based fuel tax and replacing it with an additional tax on fuel at the point of sale. Value Added Tax. This section discusses the types of fuel subject to the use fuel tax, the parties responsible for collecting The IFTA tax return is designed to reallocate fuel tax paid on special fuels, purchased at retail locations or in bulk, based on the number of miles traveled in each jurisdiction. Me (in the US), I’ve paid a bit over $30 for electricity and like $5 for maintenance (windshield cleaner fluid) in 10k miles on an EV. I've only put 550km on it so I can’t comment on reliability. Go back to homepage. Top two-wheeler brand - Sanyang Motor, known as brand-name SYM, is a world leading manufacturer in the design and production two-wheeled products for over 65 years. Value Added Tax (VAT) is levied at a rate of five percent on all goods and services in Taiwan. Don’t hesitate to use the parking motorcycles to find the motorcycle of your dreams. in 2019 was totaled 15. Driving license test. fuel/electricity, do the calcs based on electricity rates and gas cost (waaaay cheaper for me with an EV). Source: Section 4 of CAO 2-2021 (cao-02-2021-Clearance_of_Goods_under_the_Informal_Entry_Process-2. Wang et al. 89 km/L, which is increased by 27. Since the car is Taiwan has a density of 389 motorcycles per square km, making it the world’s highest. Thinking of moving to Taiwan with my wife. fuaksustxdoovgtmnptmlgmfwirkucibbyshzcevholk