Documents you need to show：

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.