新北市政府稅捐稽徵處表示，車輛如遺失時，車主應向警察機關報案車輛失竊，並檢具報案證明單向監理機關辦理車輛失竊註銷，使用牌照稅即計徵至失竊前1日。失竊日期無法追溯者，計徵至報案前1日。
該處進一步說明，嗣後若車輛尋獲，則應向監理機關辦理重新領牌，否則原牌照已註銷如再使用公共道路被查獲時，依使用牌照稅法第28條第2項規定，除補徵稅款另須處應納稅額2倍以下的罰鍰。
該處納保官特別提醒，繼承人如繼承車輛卻不知車輛行蹤時，應檢具繼承相關文件向警察機關辦理失竊登記，並向監理機關辦理車輛失竊註銷，避免車輛遭他人侵占、使用或因欠繳使用牌照稅、逾期檢驗註銷牌照，停放路邊或使用公共道路被查獲時，繼承人將被依使用牌照稅法第28條相關規定補稅加處罰。
新聞來源：享新聞
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