The Enforcement Rules for the Plant Variety and Plant Seed Act Article 24

If a plant variety right certificate or plant seed enterprise registration certificate is lost or destroyed, the holder of the plant variety right or plant seed enterprise may apply to the competent authority for replacement or re-issuance with explanation of the reason.
中文原文 植物品種及種苗法施行細則第24條
品種權證書、種苗業登記證遺失或毀損時,品種權人、種苗業者得敘明事由向主管機關申請補發或換發。

English translation for reference only; the Chinese text prevails. Not legal advice.