1-1Deferred declaration of Estate Tax
Documents you need to show：
●Heir’s Identity card (ID card);
●The deceased’s Household Deregistration Transcript or death diagnosis certificate;
●Proof of relationship between heir and deceased, such as Household Registration Transcript, Household Registration Certificate or ID card with heir’s stamp;
●In the case that the heir is the people of Mainland China Area, documents required shall be the Travel Pass or Resident Certificate for the Taiwan Area issued by National Immigration Agency ROC, Proof of kinship relationship issued by Mainland China Notary Office accompanied by a certificate issued by Straits Exchange Foundation ROC, and the inherited documents approved for future reference by the Court having jurisdiction over the area where the decedent resided.
●In the case that the decedent was a non-ROC citizen or an ROC citizen but resided outside the ROC continuously, the related certificates issued by foreign country authority shall be verified by ROC embassy or consulate.
●If taxpayer authorizes an agent to apply for deferred declaration of Estate Tax, documents required shall be the Letter of Mandate/Delegation (in case the 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.