Documents you need to show：

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.