Regulations Governing Visiting, Residency, and Permanent Residency of Aliens Article 22

Within 15 days of the death of any foreign national within the territory of the ROC, any of his/her related persons, the embassy of his/her country of origin in Taiwan or an authorized organization shall register his/her death with the NIA, or the NIA may register his/her death after verifying it through an investigation.After a court/medical institution/prosecutorial agency/military prosecutorial agency has compiled the death information of a foreign national, the information shall be transmitted online to the Judicial Yuan/Ministry of Health and Welfare/Ministry of Justice/Ministry of National Defense, which shall, upon receipt of the information, transmit it online to the Ministry of the Interior for registration by the NIA.The death information of a foreign national and the time limit for its transmission under the preceding paragraph shall be subject to Articles 2 and 4 of the Regulations on the Notice of Death Information.Upon registration by the NIA under Paragraph 1 or 2, a notification of the registered information shall be immediately sent to the competent tax authority in the place where the central government with jurisdiction over the estate tax of the foreign national is located.