Documents you need to show：

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.