6-7Re-issuance of tax payment of Estate Tax
Documents you need to show：
●Identity card (ID card) for heir is a ROC citizen.
●Passport or Resident Certificate for taxpayer is a foreigner.
●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.
●Deceased ‘s Household Deregistration Transcript or death diagnosis certificate;
●Proof of the relationship between applicant and deceased (Proof and application form are reserved for reference)
● A. Household documents; B. Identity card (ID card); C. Proof of kinship relationship issued by Mainland China Notary Office, 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 deceased resided. D. Certifications which issued by foreign country, shall verified by overseas embassies or consulates, ROC.
●If taxpayer authorize agent to apply for Re-issuance of tax payment of Estate 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.
●In the case that the deceased was a non-ROC citizen or a ROC citizen but resided outside the ROC continuously, overseas embassies or consulates of ROC shall verify the related certificates issued by foreign country authority.