When applying for recheck in accordance with the provisions set out in Article 35 of the Act, the taxpayer shall submit the application for recheck to the tax collection authority along with the following documentations:
1. If the taxpayers received the service of the document or pay the tax, they shall submit the original Tax Payment Slip or a photocopy of the tax payment receipt.
2. Besides the situation as prescribed in the preceding paragraph, the taxpayers shall submit the tax assessment notice.
The application for re-check filed according to the preceding Paragraph shall contain the following particulars and shall be duly signed by or affixed with the seal of the applicant:
1. The name, date of birth, sex/gender, personal identity number, address of residence or domicile of the applicant; if the applicant is a juristic person or any other form of organization with a manager or representative, the address of the business office or business place thereof, and the name, date of birth, sex/gender, address of the residence or domicile of the manager or representative. If there is an agent, the name, date of birth, sex/gender, address of the residence or domicile of the agent and evidentiary document stating the authority of the agent;
2. The name of the government authority which made the original tax assessment decision;
3. The claims of re-check items;
4. The facts of and the reasons for filing the re-check application;
5. The evidence supporting the facts and reasons required above; if the evidence is in written form, a transcript or a photocopy of the document shall be submitted;
6. The name of the government authority to which the re-check application is submitted; and
7. The date of the application.