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Application

Services

Dcouments Submitted

Accepting unit
(Service scope)
1.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 the deceased, such as Household Registration Transcript, Household Registration Certificate or heir's ID card.
  4. In the case that the heir is the people of Mainland China Area, documents required shall be the Entry/Exit Permit 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 verified 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,if the decedent died for 3 years.
  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.

The Bureau and its branches and offices

Cross-jurisdiction *

2.Postponed Filing of Gift Tax
  1. Taxpayer's identity card (ex:ID card).
  2. Copy of gift contract.

The Bureau and its branches and offices

Cross-jurisdiction *

3.Registration for the Establishment and/or Alteration of the Tax Code Number for Withholding Agencies

1. 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.

(3) Copy of the latest house tax bill or proof of logical serial on House Tax. If the house is rented ,copy of contract for rent shall be needed.

(4) Copies of ID cards of person in charge of withholding agencies, and its tax withholder.

(5) If the person in charge personaly applies,the original ID card is needed.

(6) Copies of documents(1)~(5) need to be verified by stamps of withholiding agency, person in charge and its tax withholder.

2. 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 stamps of withholding agencies and person in charge of the withholding agencies.

(2) The withholding agency's copy of application form shall be returned .If the copy is missed,the reason for missing form need to be described.

(3) Copy of related certifications approved by authority-in-charge of alteration of the Tax Code Number for withholding agencies.(That documents may be exempted shall be managed according to realted regulations.)

(4) Copies of ID cards of person in charge of withholding agencies, and its tax withholder.

(5) If the person in charge personaly applies,the original ID card is needed.

(6) Business status survey is needed if income from professional practice and other income are cancelled.

(7) Copies of documents(1)~(6) need to be verified by stamps of withholiding agency, person in charge and its tax withholder.

The Bureau and its branches and offices

Cross-jurisdiction *

4.Survey and Inquiry Notification
  1. The original of the applicant’s ID Card.
  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 applicant is the people of Mainland China area, document required should be the Entry/Exit Permit or Resident Certificate the Taiwan area issued by National Immigration Agency, ROC.
  4. The legal representative of the minor children should file the application on their behalf, the ID card and seal of the legal representative (or guardian), the household certificate should be submitted.

The Bureau and its branches and offices

Cross-jurisdiction *

Notes:

  1. 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."
  2. "Cross-jurisdiction *": It means that taxpayers whose household registration is in Taipei can contact the Service Division,the branches and offices of the National Taxation Bureau of Taipei for the application.
    "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