Regulations Governing Taxation Registration Article 14
A business entity that applies for taxation registration shall submit the following documents:1.Qualification documents evidencing that the foreign enterprise, institution, group or organization has been approved for registration or establishment by the competent authority for the relevant industry of its home country.2.A tax-filing agent appointed shall submit the power of attorney.The documents prescribed in Subparagraph 1 of the preceding Paragraph shall be authenticated or notarized (legalized) by a local government agency or court in the foreign country or the R.O.C. embassy, consulate, or representative office in the foreign country, or by the embassy, consulate or representative office of the given country in the R.O.C., or shall be notarized (legalized) pursuant to The Notary Act of the R.O.C.All the documents listed in Paragraph 1 which are written in a foreign language other than English shall be accompanied by an English or Chinese translation.
中文原文 稅籍登記規則第14條
營業人申請稅籍登記時，應檢送下列文件：
一、外國事業、機關、團體、組織經該國政府目的事業主管機關核准登記或許可成立之資格證明文件。
二、委託報稅之代理人者，應檢附委託書。
前項第一款文件，應由當地政府機關、法院、我國駐當地使領館、辦事處或由該國駐我國使領館、辦事處辦理驗證或公（認）證或依我國公證法所為之公（認）證。
第一項所列各式文件如係以英文以外之外文作成者，應附其英文或中文譯本。
一、外國事業、機關、團體、組織經該國政府目的事業主管機關核准登記或許可成立之資格證明文件。
二、委託報稅之代理人者，應檢附委託書。
前項第一款文件，應由當地政府機關、法院、我國駐當地使領館、辦事處或由該國駐我國使領館、辦事處辦理驗證或公（認）證或依我國公證法所為之公（認）證。
第一項所列各式文件如係以英文以外之外文作成者，應附其英文或中文譯本。