(接上期)九、税务登记证件遗失的处理《税收征管法实施细则》规定,纳税人遗失税务登记证件的,应在15日内书面报告主管税务机关,并登报声明作废。对此,《通知》补充明确了四个问题:(1)“15日”是指自遗失税务登记证件之日起15日;(2)纳税人必须在经税务机关认可的报刊上登遗失声 (Continued) Nine, the loss of tax registration documents “Tax Administration Law Implementation Rules” provides that taxpayers lose tax registration documents, it should be within 15 days written report to the competent tax authorities, and the publication of the declaration is invalid. In this regard, the “Notice” added four clear issues: (1) “15th” refers to the date of loss of tax registration documents on the 15th; (2) the taxpayer must be in the tax authorities approved the loss of sound