Regulations Governing Immigration Inspection and Data Collection and Utilization Article 5

NWOHR shall present valid passports and entry permits for inspection by the NIA. If they do not meet any circumstances that shall be banned from entry as described in Paragraph 1, Article 6 of the Act, the NIA shall issue inked endorsement stamps on their travel documents and grant them exit admissions. Those who are exempted from applying for entry permits are not required to submit entry permits.NWOHR with dual nationalities and enter the State with foreign passports shall exit the State with the same foreign passports; and those who enter the State with R.O.C. (Taiwan) passports or entry permits shall exit the State with R.O.C. (Taiwan) passports.NWOHR who have registered permanent residence shall present R.O.C. (Taiwan) passports printed with their National Identification Number when exit the State for the first time.Foreign nationals or stateless persons who have acquired R.O.C. (Taiwan) nationality through naturalization should present R.O.C. (Taiwan) passports for the first time departure.
中文原文 入出國查驗及資料蒐集利用辦法第5條
無戶籍國民出國,應備有效護照及入國許可證件,經移民署查驗相符,且無本法第六條第一項禁止出國情形者,於其證件內加蓋出國查驗章戳後出國。
但入國時免申請入國許可者,出國免備入國許可證件。
無戶籍國民兼具外國國籍,持外國護照入國者,應持外國護照出國;持中華民國護照或入國許可證件入國者,應持中華民國護照出國。
無戶籍國民經許可定居者,首次出國應持配賦國民身分證統一編號之中華民國護照。
外國人或無國籍人民經歸化取得中華民國國籍者,首次出國應持中華民國護照。

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