Services offered by the general service counter and documents that should be submitted.

• Items of certificate  issuance

  Services	Documents Submitted
  Reissue of Various Tax Statement	1.Identification Card (ID card) for taxpayer is a ROC citizen; 2.Passport which shall be verified for applicant is foreigner; 3.In the case that the applicant is the people of 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 competent authority and stamped by profit-seeking enterprise and stamp of person in charge of profit-seeking enterprise, institution or organization. (1)Applying by person who is in charge of profit-seeking enterprise, institution or organization,the ID card shall be provided. (2)IF taxpayer authorizes agent to apply for Registration for Re-issuance tax bill on various  tax items, 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.
  Reissue of Consent for Transferring Unapportioned Jointly-Owned Property of Estate Tax	1.Taxpayer's Identification Card (ID card) for heir is a ROC citizen; 2.Heir's Passport or Resident Certificate for heir is a foreigner. 3.In the case that the applicant is the people of 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). (1)Household documents; (2)Identity card (ID card); (3)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. (4)Certificates which issued by foreign country authority, shall be verified by oversea embassies or consulates, ROC . 6.If the heir were not the spouse or the first place heir 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). 7.Copy of payment receipt for heir's entitled portion; (copy of payment receipt is retained with application form for our records) 8.In the case that the agent is appointed to apply Re-Issuance of certificate for co-owned agreement transfer of Real Estate company on Estate Tax, document 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, applicant or agent shall guarantee that the copy is consistent with the original and retain the copy for future reference. 9.In the case that the deceased was a non-ROC citizen or a ROC citizen but resided outside the ROC continuously, overseas embassies or consulates of ROC shall verify the related certificates issued by foreign country authority (Is retained with application form for our records).
  Issuance of Certificate for Exemption from Withholding Tax on Savings	Issuance of Certificate for Exemption from Withholding Tax on Savings 1.Identity card (ID card) or Household Registration Certificate for taxpayer is a ROC citizen. 2.Passport or Resident Certificate for taxpayer is a foreigner. 3.In the case that the taxpayer is the people of Mainland China area, document verified should be the Travel Pass or Resident Certificate for the Taiwan area issued by National Immigration Agency, ROC. 4.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, applicant or agent shall guarantee that the copy is consistent with the original and retain the copy for future reference. 5.Applying for issuance of Certificate for Exemption from Withholding Tax on Savings shall bring the used one.
  Issuance of Tax Payment Certificate (Chinese、English) for Individual Income Tax	1.Taxpayer's Identity card (ID card). 2.In the case that the agent is appointed to apply for Issuance of Tax Payment Certificate（English and Chinese）for Income Tax, 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, 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 issuance of Tax Payment Certificate（English）for Individual Income Tax shall have taxpayer and spouse name written in English, documents required shall be the taxpayer and Spouse passport or Resident Certificate. 4.In the case that taxpayer is applying for abandon nationality, document required shall meet the regulations of Ministry of Interiors, ROC. We don not provide such services.
  Certificate of Tax Violations or Arrears	1.Identity card (ID card) for taxpayer is a ROC citizen. 2.Passport or Resident Certificate for taxpayer is a foreigner. 3.In the case that the taxpayer is the people of Mainland China area, document verified should be the Travel Pass or Resident Certificate for the Taiwan area issued by National Immigration Agency, ROC.Copy of establishment document approved by competent authority and stamped by profit-seeking enterprise, institution or organization and person in charge of profit-seeking enterprise, institution or organization. 4.(1)Applying by person who is in charge of profit-seeking enterprise, institution or organization, the ID card shall be accompanied. (2)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, applicant or agent shall guarantee that the copy is consistent with the original and retain the copy for future reference.
  Issuance of a Payment Certificate for Withholding Tax	1.Copy of establishment document approved by competent authority and stamped by profit-seeking enterprise, institution or organization and person in charge of profit-seeking enterprise, institution or organization. 2.(1)Applying by person who is in charge of profit-seeking enterprise, institution or organization the Identity card (ID card) shall be accompanied.(2)If taxpayer authorizes agent to apply for issuance of a payment certificate for Withholding Tax, documents 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.Applying certificate of rent income, document required shall be landlord's Identity card (ID card), House Tax Bill or copy of house rent contraction.
  Reissue of Estate Tax Certificates	1.Identity card (ID card) for heir is a ROC citizen. 2.Passport or Resident Certificate for taxpayer is a foreigner. 3.In the case that the taxpayer is the people of Mainland China area, document verified should be the Travel Pass or Resident Certificate for the Taiwan area issued by National Immigration Agency, ROC. 4.Deceased's Household Deregistration Transcript or death diagnosis certificate; 5.Proof of the relationship between applicant and deceased (Proof and application form are reserved for reference) (1)Household documents; (2)Identity card (ID card); (3)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 having jurisdiction over the area where the deceased resided. (4)Certifications which issued by foreign country, shall verified by overseas embassies or consulates, ROC. 6.If taxpayer authorize agent to apply for Re-issuance of tax payment of Estate Tax, 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, applicant or agent shall guarantee that the copy is consistent with the original and retain the copy for future reference. 7.In the case that the deceased was a non-ROC citizen or a ROC citizen but resided outside the ROC continuously, overseas embassies or consulates of ROC shall verify the related certificates issued by foreign country authority.
  Reissue of Gift Tax Certificates	1.The Identity Card (ID card) for donator is a ROC citizen. 2.The passport or the Resident Certificate for donator is a foreigner. 3.In the case that the taxpayer is the people of Mainland China area, document verified should be the Travel Pass, or Resident Certificate for the Taiwan area issued by National Immigration Agency, ROC. 4.If the heir were not the spouse or the first place heir according to article 1138 of Civil Code, the proof of the relationship between heir(s) and deceased, heir system table stamped by applicant shall be provided. 5.If taxpayer authorizes agent to apply for Registration for Re-issuance of tax payment of Gift Tax, 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, applicant or agent shall guarantee that the copy is consistent with the original and retain the copy for future reference.
  Issuance of Tax Payment Certificate	1.Identity card (ID card) for taxpayer is a ROC citizen. 2.Copy of establishment document approved by competent authority and stamped by profit-seeking enterprise, institution or organization and person in charge of profit-seeking enterprise, institution or organization. 3.(1)Applying by person who is in charge of profit-seeking enterprise, institution or organization, the Identity card (ID card) shall be provided. (2)If taxpayer authorizes agent to apply for Issuance of tax payment by transfer certificate, 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.