The following documents must be submitted to the local tax authority for processing: (1) A withdrawal application form signed by both parties (the seal must be the same as the seal on the land value declaration form). (2) The original of the transfer agreement. (3) The original of the land value increment tax payment receipt (or tax exemption certificate). Those who have already paid the tax must also submit the original of the payment receipt and a photocopy of the cover of their bankbook to process the tax refund.