Core Viewpoint - The article emphasizes the importance of timely declaration and payment of the vehicle and vessel tax for the year 2025, highlighting the consequences of late submissions, including penalties and impacts on vehicle inspections [2][3]. Group 1: Tax Declaration Requirements - Taxpayers must declare and pay the vehicle and vessel tax by December 31, 2025, to avoid late fees and inspection issues [2]. - Taxpayers include owners or managers of vehicles and vessels as defined by the Vehicle and Vessel Tax Law and its implementation regulations [3][5]. - The tax obligation arises in the month ownership or management rights are acquired, based on the date on the purchase invoice or other proof [5]. Group 2: Tax Payment Methods - The tax can be paid through two methods: withholding by insurance companies when collecting mandatory third-party liability insurance or self-declaration by taxpayers [6][7]. - For self-declaring taxpayers, the tax declaration period is from January 1 to December 31 of the year [6]. - New vehicle or vessel owners must declare their tax by January 31 of the following year [6]. Group 3: Tax Calculation and Refunds - The vehicle and vessel tax is calculated annually, with new purchases prorated based on the month of acquisition [17]. - Taxpayers can apply for refunds for taxes paid on vehicles or vessels that are stolen, scrapped, or lost, based on proof from relevant authorities [18]. - If a previously refunded vehicle or vessel is recovered, the taxpayer must resume tax payments from the month of recovery [19]. Group 4: Tax Rates - The article provides a detailed tax rate table for various types of vehicles and vessels, including passenger cars, commercial vehicles, and boats, with rates varying based on engine capacity or tonnage [20].