Nationality Act Article 9

A foreign national applying for naturalization shall provide a certificate of loss of original nationality within one year from the day of permission for naturalization or from the day of reaching the age at which he/she may renounce nationality under the laws of his/her original country.A foreign national who fails to provide a certificate of loss of original nationality within the prescribed period shall be subject to revocation of permission for naturalization. However, an application for a deadline extension may be filed if the inability to submit said certificate is due to legal or administrative restrictions of his/her original country as verified by the Ministry of Foreign Affairs.Foreign nationals shall not be allowed to reside in Taiwan before submitting a certificate of loss of original nationality as prescribed in the preceding two Paragraphs.A foreign national may be exempted from submitting a certificate of loss of original nationality if any of the following circumstances apply:1. He/she applies for naturalization under Subparagraph 3 of Paragraph 1 of Article 5.2. He/she applies for naturalization under Paragraph 1 of Article 6.3. He/she cannot obtain a certificate of loss of original nationality for reasons not attributable to himself/herself.
中文原文 國籍法第9條
外國人申請歸化,應於許可歸化之日起,或依原屬國法令須滿一定年齡始得喪失原有國籍者自滿一定年齡之日起,一年內提出喪失原有國籍證明。
屆期未提出者,除經外交部查證因原屬國法律或行政程序限制屬實,致使不能於期限內提出喪失國籍證明者,得申請展延時限外,應撤銷其歸化許可。
未依前二項規定提出喪失原有國籍證明前,應不予許可其定居。
外國人符合下列情形之一者,免提出喪失原有國籍證明:
一、依第五條第一項第三款規定申請歸化。
二、依第六條第一項規定申請歸化。
三、因非可歸責於當事人之事由,致無法取得喪失原有國籍證明。

English translation for reference only; the Chinese text prevails. Not legal advice.