1. Identification Card (ID card) for taxpayer is a ROC citizen.
2. If the taxpayer is a foreigner, the Passport or Resident Certificate should be attached.
3. In the case that the applicant is a person of the Mainland China area, document required should be the Travel Pass or Resident Certificate for the Taiwan area issued by National Immigration Agency, ROC.
4. Copy of establishment document approved by the competent authority and stamped by profit-seeking enterprise and stamp of person in charge of profit-seeking enterprise, institution or organization.
5. IF taxpayer authorizes agent to apply for Registration for Re-issuance tax bill on various tax items, the documents required shall be the Letter of Mandate/Delegation and agent’s Identity Card (ID card). If the applicant’s ID provided by agent is a copy, the applicant or agent shall guarantee that the copy is consistent with the original and retain the copy for future reference.

1. Taxpayer's Identification Card (ID card) for heir is a ROC citizen.
2. If the taxpayer is a foreigner, the Passport or Resident Certificate should be attached.
3. In the case that the applicant is a person of the Mainland China area, document verified should be the Travel Pass or Resident Certificate for the Taiwan area issued by National Immigration Agency, ROC.
4. The deceased’s Household Deregistration Transcript or death diagnosis certificate.
5. Proof of the relationship between applicant and deceased (Copy of proof and application form are reserved for reference).
   • Household documents.
   • Identity card (ID card).
   • Proof of kinship relationship issued by Mainland China Notary Office, certificate verified by Straits Exchange Foundation ROC, and the inherited documents approved for future reference by the Court in charge of the region where the deceased resided.
   • Certificates which are issued by foreign country authority shall be verified by oversea embassies or consulates, ROC .
6. If the heir were not the spouse or the heir of the first order of inheritance in accordance with Article 1138 of the Civil Code, the proof of the relationship between heir(s) and deceased, heir system table stamped by applicant shall be provided. (System table and application form are retained for our records).

1. Identity card (ID card) or Household Registration Certificate for taxpayer is a ROC citizen.
2. In the case that the agent is appointed to apply for Issuance of Certificate for Exemption from Withholding Tax on Savings, document required shall be the Letter of Mandate/Delegation and agent’s Identity Card (ID card). If the applicant’s ID provided by agent is a copy, the applicant or agent shall guarantee that the copy is consistent with the original and retain the copy for future reference.
3. Please bring the old certificate when applying for reissuance of Certificate for Exemption from Withholding Tax on Savings.

1. Taxpayer's Identity card (ID card).
2. In the case that the taxpayer is profit-seeking enterprise, institution or organization, copy of proof of establishment approved by the competent authority and marked with the name of the profit-seeking enterprises, institutions or organizations and person in charge shall be required.
   • If application is done by person in charge of profit-seeking enterprise, institution or organization, the Identity Card (ID card) is required.
3. In the case that the agent is appointed to apply for Issuance of Tax Payment Certificate (English and Chinese) for Income Tax, the document required shall be the Letter of Mandate/Delegation and agent’s Identity Card (ID card). If the applicant’s ID provided by agent is a copy, the applicant or agent shall guarantee that the copy is consistent with the original and retain the copy for future reference.

1. Taxpayer’s identity card (ID card); people who are limited in capacity can also attach their identity cards to check their information.
2. If the applicant is a foreigner, the Passport shall be verified.
3. In the case that the applicant is a person of the Mainland China area, document required should be the Travel Pass or Resident Certificate for the Taiwan area issued by National Immigration Agency, ROC.
4. Inquiring about data for children under 18-year-old, Identity card (ID card) of legal representative and Household Registration Certification of children under 18-year-old shall be provided.
5. In the case that the taxpayer is profit-seeking enterprise, institution or organization, copy of proof of establishment approved by the competent authority and marked with the name of the profit-seeking enterprises, institutions or organizations and person in charge shall be required.
   • If application is done by person in charge of profit-seeking enterprise, institution or organization, the Identity Card (ID card) is required.
6. If taxpayer authorizes agent to apply for issuance of certificate for No Tax Violations and Tax Arrears, the documents required shall be the Letter of Mandate/Delegation and agent’s Identity Card (ID card). If the applicant’s ID provided by agent is a copy, the applicant or agent shall guarantee that the copy is consistent with the original and retain the copy for future reference.

1. The taxpayer is a profit-seeking enterprise or organization:
   If the taxpayer is a profit-seeking enterprise or organization, a photocopy of the supporting document of the company registration or business registration or the legal person registration certificate (after the amendment of the Company Act on November 12, 2001, (1) a letter of approval issued by the central or local government and the registration form of the company’s application for establishment or change, or (2) the certificates of matters contained in various company registration specified in Article 392 of the Company Act [in lieu]) should be submitted, and the applicant or agent should make a declaration that "the photocopy conforms to the original, and I will be liable for any inconsistency." For a foreign legal person not registered in Taiwan, a letter of authorization and the supporting document of the establishment of the legal person organization in the local country authenticated by the local ROC embassy and mission abroad should be submitted. If the supporting document of the establishment of the legal person organization in the local country can not confirm whether the authorized behavior of the authorizing person is legal and standing, the articles of incorporation or other supporting documents shall be submitted to recognize the authorizing person as the responsible person and managerial officer of the business scope of the legal person. If the document is in a foreign language, a Chinese translation authenticated by the local ROC embassy and mission abroad or certified by a domestic notary should be submitted.
2. If the application is submitted by the responsible person, the original national identification card should be submitted.
3. When entrusting an agent for the aforementioned application, a proxy statement or authorization letter (if the entrustment takes place outside the territory of the Republic of China, it needs to be authenticated by the local ROC embassy and mission abroad; if the entrustment takes place in the mainland China area, the supporting documents [an authentication certificate by the Straits Exchange Foundation should be obtained] issued by the notary office in the mainland China area should be submitted), and the original of the agent’s ID card should be submitted; if the applicant’s identification document presented by the agent is a photocopy, the applicant or the agent should make a declaration that "the photocopy conforms to the original, and I will be liable for any inconsistency."
4. For landlords applying for certificate of rent income, the documents required include the landlord's national identification card (ID card) and House Tax Bill or copy of the residential lease agreement. 

1. Applicant's (Heir’s) Identity card (ID card).
2. If the heir is a foreigner, the Passport or Resident Certificate should be attached.
3. Proof of relationship between heir and deceased, such as Household Registration Transcript, Household Registration Certificate or ID card with heir’s stamp.
4. The deceased’s Household Deregistration Transcript or death diagnosis certificate.
5. In the case that the heir is a person of the Mainland China Area, documents required shall be
   • The Travel Pass or Resident Certificate for the Taiwan Area issued by National Immigration Agency ROC.
   • Proof of kinship relationship issued by Mainland China Notary Office accompanied by a certificate issued by Straits Exchange Foundation ROC, and the inherited documents approved for future reference by the Court having jurisdiction over the area where the decedent resided.
6. In the case that the decedent was a non-ROC citizen or a ROC citizen but resided outside the ROC continuously, the related certificates issued by the foreign country authority shall be verified by a ROC embassy or consulate.
7. If taxpayer authorize agent to apply for Re-issuance of tax payment of Estate Tax, the documents required shall be the Letter of Mandate/Delegation (in case agent is appointed outside the ROC, Letter of Mandate/Delegation shall be issued and certified by overseas embassies or consulates) and agent’s Identity Card (ID card). If the applicant’s ID provided by agent is a copy, the applicant or agent shall guarantee that the copy is consistent with the original and retain the copy for future reference.

1. Taxpayer’s identity card (ID card).
2. If taxpayer authorizes agent to apply for Registration for Re-issuance of tax payment of Gift Tax, the documents required shall be the Letter of Mandate/Delegation (in case agent is appointed outside the ROC, Letter of Mandate/Delegation shall be issued and certified by overseas embassies or consulates) and agent’s Identity Card (ID card). If the applicant’s ID provided by agent is a copy, the applicant or agent shall guarantee that the copy is consistent with the original and retain the copy for future reference.
3. In the case that the donator is dead, the heir shall provide donator Household Deregistration Transcript or death diagnosis certificate. If the heir were not the spouse or the heir of the first order of inheritance, the proof of the relationship between heir(s) and decedent, heir system table stamped by applicant shall be provided. (These documents are retained for archive).

1. Taxpayer’s identity card (ID card).
2. In the case that the taxpayer is profit-seeking enterprise, institution or organization, copy of proof of establishment approved by the competent authority and marked with the name of the profit-seeking enterprises, institutions or organizations and person in charge shall be required.
   • If application is done by person in charge of profit-seeking enterprise, institution or organization, the Identity Card (ID card) is required.
3. If taxpayer authorizes agent to apply for Issuance of tax payment by transfer certificate, the documents required shall be the Letter of Mandate/Delegation and agent’s Identity Card (ID card). If the applicant’s ID provided by agent is a copy, the applicant or agent shall guarantee that the copy is consistent with the original and retain the copy for future reference.

1. Taxpayer's Identity card (ID card) or the passport for a foreigner with no ARC.
2. If the applicant is under 18 years old, the national identification card (ID card) of the legal representative and Household Registration Certification of the minor applicant shall be provided.
3. When entrusting an agent for the aforementioned application, proxy statement or authorization letter (if the entrustment takes place outside the territory of the Republic of China, it needs to be authenticated by the local ROC embassy and mission abroad; if the entrustment takes place in the mainland China area, the supporting documents [an authentication certificate by the Straits Exchange Foundation should be obtained] issued by the notary office in the mainland China area should be submitted), and the original of the agent’s national identification card should be submitted; if the applicant’s identification document presented by the agent is a photocopy, the applicant or the agent should make a declaration that "the photocopy conforms to the original, and I will be liable for any inconsistency."

❖Cross-region Service: Contact any branch or tax office of the National Taxation Bureau under its jurisdiction.

❖Nationwide Services: Contact any national taxation bureau, branch or tax office in the country.