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中华人民共和国税收征收管理法实施细则/Chapter 2 税务登记

Article 20

In force

纳税人应当将税务登记证件正本在其生产、经营场所或者办公场所公开悬挂,接受税务机关检查。

纳税人遗失税务登记证件的,应当在15日内书面报告主管税务机关,并登报声明作废。

Administrative Regulations · State Council · In force from —

Article 19Back to full textArticle 21

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