Regulations Governing Visiting, Residency, and Permanent Residency of Aliens Article 18

Any foreign national aged 14 or older shall, in accordance with Article 28, Paragraph 1 of the Act, carry on a passport, an Alien Resident Certificate or an Alien Permanent Resident Certificate within the territory of the ROC.Any foreign national who has none of the documents under the preceding paragraph shall carry any other identification document designated by the competent authority.
中文原文 外國人停留居留及永久居留辦法第18條
十四歲以上之外國人在我國境內應依本法第二十八條第一項規定,隨身攜帶護照、外僑居留證或外僑永久居留證。
無前項證件者,應攜帶經主管機關認定之其他身分證明文件。

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