Required Documents 

1. Taxpayer's identity card (ID card)
2. If taxpayer authorizes agent to apply for Registration for Re-issuance of tax payment of Gift 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.
3. In the case that the donator is dead, the heir shall provide donator Household Deregistration Transcript or death diagnosis certificate. If the heir were not the spouse or the heir of the first order of inheritance, the proof of the relationship between heir(s) and decedent, heir system table stamped by applicant shall be provided. (These documents are retained for archive)