To sum up, if an enterprise loses its tax registration certificate, it should report to the tax authorities within 15 days, and after publishing a statement in a newspaper recognized by the tax authorities, it should apply to the competent tax authorities for a replacement.
According to the provisions of Article 28 of the Measures for the Administration of Tax Registration, if a taxpayer terminates his tax obligation according to law due to dissolution, bankruptcy, cancellation or other reasons, he shall report to the original tax registration authority for cancellation of tax registration with relevant documents and materials, and then go through the cancellation of tax registration with the administrative department for industry and commerce or other organs; If it is not necessary to register with the administrative department for industry and commerce or other organs according to regulations, it shall, within 15 days from the date of approval or termination by the relevant authorities, report to the original tax registration authority for cancellation of tax registration with relevant documents and materials.
A taxpayer whose business license is revoked by the administrative department for industry and commerce or whose registration is cancelled by other organs shall apply to the original tax registration authority for cancellation of tax registration within 15 days from the date of revocation or cancellation of registration.
Article 31 stipulates that before going through the cancellation of tax registration, taxpayers shall submit relevant supporting documents and materials to the tax authorities, settle the payable taxes, refund (exempt) taxes, late fees and fines, hand in invoices, tax registration certificates and other tax certificates, and go through the formalities of cancellation of tax registration after being approved by the tax authorities.