Using the kiosk, I think no need anything. You can use your IC to renew for anyone you like. They can still track you if there is any fraud involved. Anyway, why would anyone renew and pay for others. This is not like changing car ownership

I've done this few time before.

When is that? How can one sells car to others without owner's IC unless your mom gave IC to other party for whatever reason like say want to renew road tax.

Renew road tax for someone else can be done without car owner's IC. The person renewing the road tax can use own IC. I have done this with kiosk machine and also at JPJ counter. To change car ownership, both seller and and buyer has to be present at JPJ. If sell to used car and the used car company has applied for special authorization from JPJ (they have to pay several thousand for online service which valid for a year regardless how many cars sold), the change of ownership can be done anytime even during weekend. I have sold my car this way before. The used car boss came to my house and all that was needed was Internet connection. Of course you will need to scan your thumbprint reader that was connected to JPJ online. The guy transfer the money on spot using Internet banking.