INGOs establishing an office, civil association, or foundation in Taiwan are required to obtain a tax identification number from the National Taxation Bureau before opening bank accounts, filing taxes, or applying for tax incentives.
Application procedures：
Step 1：Visit the Ministry of Finance eTax Portal, select “Download document and file” from the menu, click on “Tax Administration,” download the document entitled “Registration for the Establishment and/or Alteration of the Tax Code Number for Withholding Agencies,” and fill out the form.
Step 2：Submit the application to the appropriate branch of the National Taxation Bureau (e.g., the National Taxation Bureau of Taipei or the National Taxation Bureau of the Central Area). If all the required documents are provided, the application may be completed the same day.
Required documents：
- 1. One photocopy of the INGO registration certificate issued by the competent authority
- 2. The responsible person and the withholding agent must provide their National Identification Cards, photocopies of their National ID Cards, and their seals. Foreign national applicants must provide their passport and a photocopy or their R.O.C. Alien Resident Certificate and a photocopy.
- 3. After completing the “Registration for the Establishment and/or Alteration of the Tax Code Number for Withholding Agencies” form, the form must be stamped with the seals of the responsible person, the withholding agency, and the withholding agent.
- 4. One photocopy showing proof of the applicant’s most recent property tax payment on their permanent residence in Taiwan or an official property tax certificate issued by the National Taxation Bureau must be provided. If the applicant is renting a residence, a photocopy of the lease must be provided.
Note：
Applicants must consult the National Taxation Bureau before applying.
Contact Information：
 National Taxation Bureau of Taipei, Ministry of Finance
Telephone：(02) 2311-3711 Address：No. 2, Sec. 1, Zhonghua Rd., Wanhua Dist., Taipei City 網站：Click here |
 National Taxation Bureau of Kaohsiung, Ministry of Finance
Telephone：(07) 725-6600 Address：No. 148, Guangzhou 1st St., Lingya Dist., Kaohsiung City 網站：Click here |
 National Taxation Bureau of the Northern Area, Ministry of Finance
Telephone：(03) 339-6789 Address：No. 156, Sanyuan St., Taoyuan Dist., Taoyuan City 網站：Click here |
 National Taxation Bureau of the Central Area, Ministry of Finance
Telephone：(04) 2305-1111 Address：No. 168, Minsheng Rd., West Dist., Taichung City 網站：Click here |
 National Taxation Bureau of the Southern Area, Ministry of Finance
Telephone：(06) 222-3111 Address：6-17F, No. 7, Fubei St., North Dist., Tainan City 網站：Click here |
