1. Announcement in newspapers

2. With the newspaper advertisement and the original of the national tax registration certificate, go to the national tax to print a copy of the tax registration certificate.

Supplement: Paragraph 2 of Article 20 of the "Implementing Rules of the Tax Collection and Administration Law": If a taxpayer loses his tax registration certificate, he shall report it in writing to the tax authority within 15 days and declare it invalid in a newspaper.

Neither the Tax Administration Law nor the Implementation Rules stipulate penalties for the loss of tax registration certificates, but it is best not to apply for it late, because each place has different understanding and enforcement of this provision. The consequences would be difficult to estimate.