Services offered by the general service counter and documents that should be submitted.
- Items of Applications
| Services | Documents Submitted |
|---|---|
| Deferred declaration of Estate Tax | 1.Heir's Identity card (ID card) 2.The deceased's Household Deregistration Transcript or death diagnosis certificate. 3.Proof of relationship between heir and deceased, such as Household Registration Transcript, Household Registration Certificate or ID card with heir's stamp. 4.In the case that the heir is the people of 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. 5.In the case that the decedent was a non-ROC citizen or an ROC citizen but resided outside the ROC continuously, the related certificates issued by foreign country authority shall be verified by ROC embassy or consulate. 6.If taxpayer authorizes an agent to apply for deferred declaration of Estate Tax, 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, 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 | 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, 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. 4.In the case that agent is appointed outside the ROC, Letter of Mandate/Delegation shall be issued and certified by overseas embassies or consulates. |
| Registration for the Establishment and/or Alteration of the Tax Code Number for Withholding Agencies | *Registration for the establishment of the Tax Code Number for withholding agencies: 1.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. 2.Copy of application form approved by authority-in-charge. (That the documents may be exempted shall be managed according to related regulations). 3.Stamp of person in charge of withholding agencies, ID card and its copy, tax withholder's stamp, ID card and its copy; 4.Copy of the latest house tax bill or proof of logical serial on House Tax; *Registration for the alteration of the Tax Code Number for withholding agencies. 1.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. 2.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). 3.Tax withholder's stamp, ID card and its copy. If taxpayer authorizes agent to apply for registration for the establishment and/or alteration of the Tax Code Number for withholding agencies, 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, applicant or agent shall guarantee that the copy is consistent with the original and retain the copy for future reference. |