Regulations Governing Taxation Registration Article 7
If a foreign enterprise, institution, group, or organization conducts business within the territory of the R.O.C. and does not establish a branch company, it shall submit the following documents when applying for taxation registration for its fixed place of business:1. The responsible person’s identification documents.2. When the foreign entity has an agent, the agent's power of attorney.3. 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.The documents prescribed in Subparagraph 3 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 our country.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7條
外國之事業、機關、團體、組織在中華民國境內營業，但未設立分公司者，其固定營業場所申請稅籍登記時，應檢送下列文件：
一、負責人身分證明文件。
二、代理人之代理委託書，無代理人者免附。
三、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。
前項第三款文件，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、負責人身分證明文件。
二、代理人之代理委託書，無代理人者免附。
三、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。
前項第三款文件，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。