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Can an individual authorize another person to obtain Individual Income Tax Payment Records on their behalf?
Updated:2025-07-09 14:41:13Source:国家税务总局深圳市税务局Font Size:[Large][Normal][Small]

According to Article 4 of the Announcement of the State Taxation Administration on Matters With Respect to Adjusting the Individual Income Tax "Tax Payment Certificate (Documentary Style)" to "Payment Record" (State Taxation Administration Announcement [2018] No. 55),

a taxpayer may authorize another person to obtain Individual Income Tax Payment Records at a tax service hall by submitting the following documents:

1. Original valid identification documents of both the principal (authorizing party) and the authorized agent;

2. Written authorization materials from the principal.

The above content is for reference only. Please refer to the latest laws, regulations, and relevant provisions.



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