Upon the application of establishment of a Taiwan company for foreign investors, a copy of notarized POA (Power of Attorney) is required to submit and the agent shall be in the identity of natural person who has been residing in Taiwan and is not limited in accountants or lawyers. For investors from Mainland China,, the agent is mandatory to be a legal lawyer or accountant. Besides, in the condition of foreign natural person with ARC (Alien Resident Certificate), such foreigner is allowed to be the agent of investment. But if the person is in the identity of civil servant for schools or government entities, employees for government-operated enterprise, or military personnel on active duty, such person is not allowed to be the agent of investment.

The copy of POA is not limited in any official format. The required information shall be stated on the POA is the name of investor and agent as well as the authorized investment items, such as increase or decrease of capital investment, transfer of shares, and withdrawal of shares. In the condition of the shareholder being juridic person, the POA shall be included the name of company, the position of signee and name.

The POA shall be certified, verified and notarized by one of the following entities. The procedure and required documents are fully dependent on the requirement of each entity:

1. Taipei Economic and Cultural Office ,administrative departments in Hong Kong or Macau, the designated institution or authorized public entities;
   
   
2. The local court or public notary office in the domestic countries of investors;
   
   
3. Taiwan court or public notary office to issue the certificate of notarial certificate in accordance with The Notary Act. If the shareholder in the identity of natural person is within the territory of Republic of China, the procedure of notarization can be proceeded at the public notary office.

The certified, verified and notarized POA is valid within one year after finishing the procedure of certification, verification and notarization.