VA DNR states:
All hunters killing a bear, deer, or turkey, unless the hunter is license exempt, are required to validate an appropriate tag on their bear-deer-turkey license (big game license), bonus deer permit, or special permit (DCAP, DMAP) at the place of kill prior to moving the animal in any way. To validate a tag, successful hunters must completely remove the designated notch area from the appropriate license or permit tag.
What I infer from this is, if game is unrecoverable or eaten by predators, then
NO tag is required (It did not specify). If its a P/Y then I'll tag it and take the antlers. If its a doe then I'll chalk it up as a loss. Simple as that.