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.
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