25) How is an alien taxpayer’s Individual Income Tax Certificate applied if it is
       necessary for his or her native country’s income tax?
　

When an alien taxpayer applies for an Individual Income Tax Certificate, he or she should show his or her passport or alien resident certificate to the national tax administration where he or she filed his or her ROC tax return.
If the alien taxpayer cannot apply in person, his or her agent is required to show a proxy statement which bears the same signature as that which appears on the taxpayer’s passport and also a copy of the page from the holder’s passport which bears his or her signature; and it is also required that the agent present his or her ID card at the time of application.