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Do I need a photo of the landlord and the attorney to pay rent tax?

No need.

1. The landlord does not need to take a photo with the authorized person to issue rent tax. The process of issuing a tax invoice for renting a house: the lessor brings his identity certificate, house property certificate or purchase contract or other materials proving the nature of the house. The local tax bureau and the collection agency determine the nature of the rental house and handle relevant tax payment procedures.

2. After paying the tax, the local tax bureau or collection agency will issue a tax payment certificate to the lessor.

3. The lessor shall apply for invoice issuance on behalf of the lessee at the local tax bureau or a collection point with conditions for invoice issuance.

Units and individuals who use invoices should properly keep the invoices. When an invoice is lost, it should be reported to the tax authorities in writing on the day the loss is discovered, and a declaration of invalidity should be published in the newspaper.