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Licence Issuing

Services

Dcouments Submitted

Accepting unit
(Service scope)
1.Reissue of Various Tax Statement

1. Identification Card (ID card) for taxpayer as a ROC citizen.

2. Passport or ARC 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 Entry/Exit Permit or Resident Certificate for the Taiwan area issued by National Immigration Agency, ROC.

4. The taxpayer is a profit-seeking enterprise or organization:

(1) Please refer to Note 1 for the documents to be submitted.

(2) If the application is done by person in charge, the original ID card should be submitted.

The Bureau and its branches and offices

(Cross-regional bureau)

2.Reissuance of Consent for Transferring Unapportioned Jointly-Owned Property of Estate Tax
  1. Identification Card (ID card) for Heir is a ROC citizen.
  2. The foreign national applicant should submit the original of the passport or the alien resident certificate issued by the National Immigration Agency, Ministry of the Interior.
  3. In the case that the heir is the people of China Mainland area, documents required should be the Entry/Exit Permit or Resident Certificate for the Taiwan area issued by National Immigration Agency, ROC and the proof of kinship relationship issued by Mainland China Notary Office, certificate issued by Straits Exchange Foundation ROC, and the inherited documents approved for future reference by court having jurisdiction over the area where the decedent resided,if the decedent died for 3 years.
  4. The deceased's Household Deregistration Transcript or death diagnosis certificate (copy of aforesaid documents and application form are retained for our records).
  5. Proof of the relationship between applicant and heir, such as Household Registration Transcript, Household Registration Certificate or Identity Card (ID card); (copy of aforesaid documents and application form are retained for reference)
  6. If the applicant is not the spouse or the first-in-line heir in Article 1138 of the Civil Code, a Genealogical List of inheritance stamped with the applicant’s seal should be separately submitted.
  7. In the case that the decedent was a non-ROC citizen or a ROC citizen but resided outside the ROC continuously, the related certificate issued by foreign country shall be certified by overseas embassies or consulates.
  8. Copy of payment receipt for heir's entitled portion; (copy of payment receipt is retained with application form for our records)

The Bureau and its branches and offices

(Cross-regional bureau)

3.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 as a foreigner.
  3. In the case that the taxpayer is the people of Mainland China area, document verified should be the Entry/Exit Permit or Resident Certificate for the Taiwan area issued by National Immigration Agency, ROC.
  4. Foreign taxpayer and the taxpayer form Mainland China area should be residents in order to apply for reissuance.
  5. Taxpayer applying for issuance of Certificate for Exemption from Withholding Tax on Savings shall bring the used one.

The Bureau and its branches and offices

(Cross-regional bureau)

4.Issuance of Tax Payment Certificate (Chinese、English) for Individual Income Tax
  1. Taxpayer's Identity card (ID card).
  2. In the case that the issuance of Tax Payment Certificate (English)for Individual Income Tax with taxpayer and spouse name written in English, documents required shall be the taxpayer and Spouse passport or Resident Certificate.

The Bureau and its branches and offices

(Cross-regional bureau)

5.Issuance of Tax Violation and Tax Arrears Review Forms

1. Identification Card (ID card) if the taxpayer is a ROC citizen.

2. Passport and ARC if the taxpayer is a foreigner.

3. In the case that the applicant is the people of Mainland China area, document required should be the Entry/Exit Permit or Resident Certificate in the Taiwan area issued by National Immigration Agency, ROC.

4. The taxpayer is a profit-seeking enterprise or organization:

(1) Please refer to Note 1 for the documents to be submitted.

(2) If the application is done by person in charge, the original of the ID card should be submitted.

The Bureau and its branches and offices

(Cross-regional bureau)

6.Issuance of a Payment Certificate for Withholding Tax The taxpayer is a profit-seeking enterprise or organization:
  1. Please refer to Note 1 for the documents to be submitted.
  2. If the application is done by person in charge, the original ID card should be submitted.

※ Landlord applying certificate of rent income, document required landlord's Identity card (ID card), House Tax Bill or copy of house rent contraction.

The Bureau and its branches and offices

(Cross-regional bureau)

7.Reissue of Estate Tax Certificates
  1. Identification Card (ID card) for Heir is a ROC citizen.
  2. The foreign national applicant should submit the original of the passport or the alien resident certificate issued by the National Immigration Agency, Ministry of the Interior.
  3. In the case that the heir is the people of China Mainland area, documents required should be the Entry/Exit Permit or Resident Certificate for the Taiwan area issued by National Immigration Agency, ROC and the proof of kinship relationship issued by Mainland China Notary Office, certificate issued by Straits Exchange Foundation ROC, and the inherited documents approved for future reference by court having jurisdiction over the area where the decedent resided,if the decedent died for 3 years.
  4. The deceased's Household Deregistration Transcript or death diagnosis certificate (copy of aforesaid documents and application form are retained for our records).
  5. Proof of the relationship between applicant and heir, such as   Household Registration Transcript, Household Registration Certificate or Identity Card (ID card); (copy of aforesaid documents and application form are retained for reference)
  6. If the applicant is not the spouse or the first-in-line heir in Article 1138 of the Civil Code, a Genealogical List of inheritance stamped with the applicant’s seal should be separately submitted.
  7. In the case that the decedent was a non-ROC citizen or a ROC citizen but resided outside the ROC continuously, the related certificate issued by foreign country shall be certified by overseas embassies or consulates.

The Bureau and its branches and offices

(Cross-regional bureau)

8.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 Entry/Exit Permit, or Resident Certificate for the Taiwan area issued by National Immigration Agency, ROC.
  4. If the donator is dead and the heir applied for enquiry,the decedent's Household Deregistration Transcript or death diagnosis certificate is needed.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, a Genealogical List stamped by applicant shall be provided.

The Bureau and its branches and offices

(Cross-regional bureau)

9.Issuance of Tax Payment Certificate

1. Identification Card (ID card) for taxpayer is a ROC citizen.

2. For a profit-seeking enterprise or organization:

(1) Please refer to Note 1 for the documents to be submitted.

(2) If the application is done by person in charge , the original of the ID card should be submitted.

The Bureau and its branches and offices

(Cross-regional bureau)

10.Issuance of Tax Payment Certificate (Chinese、English) for Individual  House and Land Transactions Tax
  1. Taxpayer's Identity card (ID card) or the passport for a foreigner with no ARC.
  2. Applicant is under 20-year- old, Identity card (ID card) of legal representative and Household Registration Certification of children under 20-year- old shall be provided.

The Bureau and its branches and offices

(Cross-regional bureau)

Notes:

  1. 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. 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 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."
  3. "Cross-regional bureau": It means that regardless the location of the taxpayer’s household registration, the taxpayer can consult with any National Taxation Bureau, branch or office in the country.
Last updated:2020-09-15