Required Documents 

1. Applicant's (Heir's) Identity card (ID card)
2. If the heir is a foreigner, the Passport or Resident Certificate should be attached
3. Proof of relationship between heir and deceased, such as Household Registration Transcript, Household Registration Certificate or ID card with heir's stamp
4. The deceased's Household Deregistration Transcript or death diagnosis certificate
5. In the case that the heir is a person of the Mainland China Area, documents required shall be
   (1) The Travel Pass or Resident Certificate for the Taiwan Area issued by National Immigration Agency ROC.
   (2) 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.
6. In the case that the decedent was a non-ROC citizen or a ROC citizen but resided outside the ROC continuously, the related certificates issued by the foreign country authority shall be verified by a ROC embassy or consulate.
7. If taxpayer authorize agent to apply for Re-issuance of tax payment of Estate Tax, the 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, the applicant or agent shall guarantee that the copy is consistent with the original and retain the copy for future reference.