Can an individual authorize another person to obtain Individual Income Tax Payment Records on their

Can an individual authorize another person to obtain Individual Income Tax Payment Records on their behalf

Can an individual authorize another person to obtain Individual Income Tax Payment Records on their behalf?

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.