According to Article 39 of State Taxation Administration of The People's Republic of China's Measures for the Administration of Tax Registration, taxpayers and withholding agents who lose their tax registration certificates shall report to the competent tax authorities in writing within 15 days from the date of losing their tax registration certificates, truthfully fill out the Report Form for the Loss of Tax Registration Certificates, and make a loss statement in newspapers and periodicals recognized by the tax authorities.

The tax registration certificate (copy) has 3 yuan in the inner core and 4 yuan in the outer skin (the outer skin is not required). Some developed provinces are exempt from the cost of tax registration. However, there is a newspaper fee for losing the tax registration certificate, which depends on the bargaining level between you and the newspaper.