1-2Postponed filing of Gift Tax
Documents you need to show：
●Taxpayer’s identity card (ID card);
●Copy of gift contract;
●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.
●In the case that agent is appointed outside the ROC, Letter of Mandate/Delegation shall be issued and certified by overseas embassies or consulates.