Xyz company
Any Other Day
The tax registration certificate is a registration certificate issued by a taxpayer engaged in production or business operations when he applies for tax registration with the competent tax authorities in the place where the production or business operations or tax obligations occur.
Taxpayers and withholding agents who lose their tax registration certificates shall, within 15 days from the date of losing their tax registration certificates, report in writing to the competent tax authorities and truthfully fill out the Report Form on the Loss of Tax Registration Certificates.
Make a loss statement on the taxpayer's name, tax registration certificate name, tax registration certificate number, tax registration certificate validity period and the name of the issuing authority in the newspapers and periodicals recognized by the tax authorities, and apply to the competent tax authorities for a new tax registration certificate on the basis of the loss statement published in the newspapers and periodicals.
Extended data:
The tax authorities shall strengthen the management of tax registration certificates, adopt methods such as on-the-spot investigation and door-to-door verification, or combine the information exchange and comparison between the tax authorities and the industrial and commercial departments, as well as between the State Taxation Bureau (sub-bureau) and the Local Taxation Bureau (sub-bureau) to manage tax registration certificates. If the style of tax registration certificate changes and it is necessary to issue a unified tax registration certificate, it shall be determined by State Taxation Administration of The People's Republic of China.
Taxpayers must hold tax registration certificates when opening bank accounts, applying for tax reduction, exemption, tax refund and other matters, except those that do not need to be issued with tax registration certificates according to regulations. Taxpayers should publicly hang the original tax registration certificate in their production, business operations or office places and accept the inspection by the tax authorities.