Regulations Governing Visiting, Residency, and Permanent Residency of Aliens Article 19

A national with household registration residing in the Taiwan Area, who has entered the State with a foreign passport and is applying for an extension of stay, residency or an extension of residency, shall first proceed to a household registration office for household de-registration before the NIA may accept his/her application.The NIA shall not accept an application filed under the preceding paragraph by any male near or at the conscription age who has yet to complete his compulsory military service, and to whom any of the following circumstances applies:1. He holds neither an Overseas Compatriot Identity Certificate for military service exemption, nor an ROC passport with an Overseas Compatriot Identity Endorsement.2. He is an overseas compatriot of conscription age who has resided in the Taiwan Area for a total of one hundred and eighty-three (183) days.3. He is legally subject to conscription and has been restricted from leaving the State.
中文原文 外國人停留居留及永久居留辦法第19條
居住臺灣地區設有戶籍國民持外國護照入國,申請延期停留、居留或延期居留者,應先至戶政事務所辦理戶籍遷出登記,移民署始得受理其申請。
尚未履行兵役義務之接近役齡男子或役齡男子,有下列情形之一者,移民署不受理其前項申請:
一、未持有役政用華僑身分證明書。
二、僑民役男居住臺灣地區屆滿一百八十三日。
三、依法應接受徵兵處理,並經限制出境。

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