:::Skip to main content
Home Site Map FAQs Bilingual Glossary 中文版 RSS
:::
font size small icon font size medium icon font size large icon Share information to Facebook Share information to Line Pop-up print setting

Application Services

Services

Documents Submitted

Postponed Filing of Estate Tax
(Cross-region Service)

  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 authorizes an agent to apply for deferred declaration of Estate Tax, the documents required shall be the Letter of Mandate/Delegation (in the case that the 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.

Postponed Filing of Gift Tax
(Cross-region Service)

  1. Taxpayer's identity card (ID card)
  2. Copy of gift contract
  3. If taxpayer authorizes agent to apply for Postponed Filing of Gift Tax, 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.

Registration for the Establishment and/or Alteration of the Tax Code Number for Withholding Agencies
(Cross-region Service)

  1. Registration for the establishment of the Tax Code Number for withholding agencies
    • Fill in the Application Form of Establishment and/or Alteration of the Tax Code Number for Withholding Agencies with withholding agencies’ stamp or person-in-charge’s stamp.
    • Copy of application form approved by authority-in-charge. (That the documents may be exempted shall be managed according to related regulations).
    • Stamp of person in charge of withholding agencies, ID card and its copy, tax withholder’s stamp, ID card and its copy
    • Copy of the latest house tax bill or proof of logical serial on House Tax
  2. Registration for the alteration of the Tax Code Number for withholding agencies.
    • Fill in the application form of establishment and/or alteration of the Tax Code Number for withholding agencies; the application form shall be marked with the name of withholding agencies and person in charge of the withholding agencies.
    • Copy of related certifications of alteration of the Tax Code Number for withholding agencies. (That the documents may be exempted shall be managed according to related regulations).
    • Tax withholder’s stamp, ID card and its copy.
  3. If taxpayer authorizes agent to apply for registration for the establishment and/or alteration of the Tax Code Number for withholding agencies, the documents required shall be the Letter of Mandate/Delegation, agent’s ID card (ID card) and stamp. 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.

Instant notification
(Nationwide Services)

  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. If the heir is a foreigner, the Passport or Resident Certificate should be attached
  4. Inquiring about data for children under 20-year- old, Identity card (ID card) of legal representative and Household Registration Certification of children under 20-year- old shall be provided.

❖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.

 

Last updated:2020-08-13