You do not need a TOAC  if any of these apply to you:

• You have a visa
• Those holding Alien Resident Certificates
• Those holding diplomatic ID cards issued by the Ministry of Foreign Affairs, R.O.C. (Taiwan)
• Nationals without Household Registration in the Taiwan Area except those holding R.O.C. (Taiwan) Resident Certificates
• People of the Mainland Area
• Hong Kong and Macau Residents