Required Documents 

1. Taxpayer's Identification Card (ID card) for heir is a ROC citizen.
2. If the taxpayer is a foreigner, the Passport or Resident Certificate should be attached.
3. In the case that the applicant is a person of the Mainland China area, document verified should be the Travel Pass or Resident Certificate for the Taiwan area issued by National Immigration Agency, ROC.
4. The deceased's Household Deregistration Transcript or death diagnosis certificate.
5. Proof of the relationship between applicant and deceased (Copy of proof and application form are reserved for reference).
   (1) Household documents.
   (2) Identity card (ID card).
   (3) 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 in charge of the region where the deceased resided.
   (4) Certificates which are issued by foreign country authority shall be verified by oversea embassies or consulates, ROC .
6. If the heir were not the spouse or the heir of the first order of inheritance in accordance with Article 1138 of the Civil Code, the proof of the relationship between heir(s) and deceased, heir system table stamped by applicant shall be provided. (System table and application form are retained for our records).