Article 15 The tax registration certificate issued to taxpayers and the tax withholding or tax collection certificate issued to tax withholding agents shall not be permitted to be lent to others, altered, damaged, sold or forged.

• 第十五条纳税人领取的税务登记证件和扣缴义务人领取的代扣代缴、代收代缴税款凭证，不得转借、涂改、损毁、买卖或者伪造。