Documents you need to show：
- Identification Card (ID card) for taxpayer is a ROC citizen;
- Passport which shall be verified for applicant is foreigner;
- In the case that the applicant is the people of Mainland China area, document required should be the Travel Pass or Resident Certificate for the Taiwan area issued by National Immigration Agency, ROC.
- Copy of establishment document approved by competent authority and stamped by profit-seeking enterprise and stamp of person in charge of profit-seeking enterprise, institution or organization.
- Applying by person who is in charge of profit-seeking enterprise, institution or organization,the ID card shall be provided.
- IF taxpayer authorizes agent to apply for Registration for Re-issuance tax bill on various tax items, documents required shall be the Letter of Mandate/Delegation and agent’s Identity Card (ID card). If the applicant’s ID provided by agent is a copy, applicant or agent shall guarantee that the copy is consistent with the original and retain the copy for future reference.