Required Documents 

1. Identification Card (ID card) for taxpayer is a ROC citizen.
2. If the taxpayer is a foreigner, the Passport or Resident Certificate should be attached. 
3. In the case that the applicant is a person of the Mainland China area, document required should be the Travel Pass or Resident Certificate for the Taiwan area issued by National Immigration Agency, ROC.
4. Copy of establishment document approved by the competent authority and stamped by profit-seeking enterprise and stamp of person in charge of profit-seeking enterprise, institution or organization.
5. If taxpayer authorizes agent to apply for Registration for Re-issuance tax bill on various tax items, the documents required shall be the Letter of Mandate/Delegation and agent's Identity Card (ID card). If the applicant's ID provided by agent is a copy, the applicant or agent shall guarantee that the copy is consistent with the original and retain the copy for future reference.