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Inquiry Services

Services

Documents Submitted

Enquiries about Data on Assessment of Individual Income Tax
(Nationwide service)

  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 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 enquiries about assessment data on Income Tax, the documents required shall be the Letter of Mandate/Delegation and agent's ID card (ID card). If the applicant's ID provided by agent is a copy, applicant or agent shall guarantee that the copy is consistent with the original and retain the copy for future reference.

Enquiries about Data on Assessment of Estate Tax
(Nationwide service)

  1. Applicant'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. The deceased’s Household Deregistration Transcript or death diagnosis certificate
    • 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 enquiries about assessment data on Estate Tax, the documents required shall be the Letter of Mandate/Delegation (in case 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.

Enquiries about Data on Assessment of Gift Tax
(Nationwide service)

  1. Taxpayer’s identity card (ID card)
  2. If taxpayer authorizes agent to apply for enquiries about assessment data on Gift Tax, 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, applicant or agent shall guarantee that the copy is consistent with the original and retain the copy for future reference.
  3. In case the donator is dead, the heir shall provide donator Household Deregistration Transcript or death diagnosis certificate. If the heir were not the spouse or 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)

Enquiries about Data on Assessment of Securities Transactions Tax
(Nationwide service)

  1. The Collecting agent's Identity Card (ID card) for collector is a person.
  2. In case the collecting agent is profit-seeking enterprise, copy of establishment document approved by the competent authority, which is stamped by profit-seeking enterprise and person in charge of profit-seeking enterprise shall be provided.
    • If application is done by person in charge of profit-seeking enterprise, the Identity Card (ID card) is required.
  3. If taxpayer authorizes agent to apply for enquiries about assessment data on Securities Transaction 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.

Enquiries about Data on Assessment of Futures Transactions Tax
(Nationwide service)

  1. Copy of establishment document approved by the competent authority, which is stamped by profit-seeking enterprise and person in charge of profit-seeking enterprise. Applying by person who is in charge of profit-seeking enterprise, the Identity Card (ID card) shall be provided.
  2. If taxpayer authorizes agent to apply for enquiries about assessment data on Futures Transaction 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.

Enquiries about Data on Assessment of Commodity Tax
(Nationwide service)

  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, the Identity Card (ID card) is required.
  3. If taxpayer authorizes agent to apply for enquiries about assessment data on Commodity Tax, the documents required shall be the Letter of Mandate/Delegation and agent’s ID 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.

Enquiries about Data on Assessment of Tobacco and Alcohol Tax
(Nationwide service)

  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 enquiries about assessment data on Tobacco and Alcohol Tax, the documents required shall be the Letter of Mandate/Delegation and agent’s ID 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.

Enquiries about Data on Business Tax
(Cross-region Service)

  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 enquiries about assessment data on Business Tax, the documents required shall be the Letter of Mandate/Delegation and agent’s ID 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.

Enquiries about Data on Tax Payments, Tax Arrears and Tax Refunds
(Nationwide Services)

  1. The 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 enquiries about tax payment∕tax arrears and tax refunds, the documents required shall be the Letter of Mandate/Delegation and agent’s ID 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.

Enquiries about Data on Various Incomes List on Individual Income Tax
(Nationwide Services)

  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 20-year- old, Identity card (ID card) of legal representative and Household Registration Certification of children under 20-year- old shall be provided.
  5. If taxpayer authorizes agent to apply for enquiries about various income data, the documents required shall be the Letter of Mandate/Delegation and agent’s ID 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.

Enquiries about Data on Personal Property
(Nationwide Services)

  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 20-year- old,Identity card (ID card) of legal representative and Household Registration Certification of children under 20-year- old shall be provided.
  5. If taxpayer authorizes agent to apply for enquiries about data on personal property, the documents required shall be the Letter of Mandate/Delegation and agent’s ID 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.

Enquiries about Estate Data, Income Data and Gift Data of the Decedent
(Nationwide Services)

  1. Applicant's (Heir’s) Identity card (ID card)
  2. If the heir is a foreigner, the Passport shall be verified.
  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 enquiries about data on estate property, income and gift of the deceased, the documents required shall be the Letter of Mandate/Delegation (in case 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.
  8. 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 deceased, heir system table stamped by applicant shall be provided.

Enquiries for Creditor Inquiring about the Taxation Information of Debtor
(Nationwide Services)

  1. Identification Card (ID card) for creditor is a person.
  2. Copy of establishment document approved by the competent authority, which is stamped by profit-seeking enterprise and person in charge of profit-seeking enterprise, institution or organization for creditor is profit-seeking enterprise, institution or organization.
  3. In the case that creditor is the apartment building management committee; documents required shall be the certification when creditor obtained the ground for execution verified by court.
    • Applying by person in charge of profit-seeking enterprise, institution or organization, the Identification Card (ID card) shall be provided.
    • If taxpayer authorizes agent to apply for enquiries about assessment data on creditor inquiring about the taxation information of debtor, 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.
  4. The certification of grounds for execution.

Enquiry on application progress
(Cross-region Service)

  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 enquiries about working progress of various application 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.

Enquiries about Data on Revenue of Small-scale Profit-seeking Enterprise
(Cross-region Service)

  1. 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.
  2. 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 enquiries about working progress of various application 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.

Enquiry of Individual Income Tax registration
(Nationwide Services)

  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 enquiries of Individual Income Tax registration, 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.

Inquiry of business person and withholding tax
(Nationwide Services)

  1. The original identity certificate of the person in charge of registration of for-profit enterprises and withholding units.
  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.
  3. If taxpayer authorizes agent to apply for enquiries about working progress of various application 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.

Enquiries about Gift Data
(Nationwide Services)

  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 enquiries about data on nationwide personal gift, 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.

Enquiries about Data on Various Incomes List on Individual Income Tax and Personal Property
(Nationwide Services)

  1. Taxpayer's Identification Card (ID card)
  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. If taxpayer authorizes agent to apply for enquiries about data on personal property, the documents required shall be the Letter of Mandate/Delegation and agent’s ID 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.
  5. 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