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

• Those holding R.O.C. (Taiwan) Resident Certificates.

• Those holding resident visas.

• Those holding Alien Resident Certificates.

• Those holding diplomatic ID cards issued by the Ministry of Foreign Affairs, R.O.C. (Taiwan).

• People of the Mainland Area who are not holding Multiple Entry & Exit Permits for the purpose of sightseeing (the table implies this, but it’s less direct).

• People of Hong Kong and Macau who are not holding Multiple Entry & Exit Permits (again, implied by the table).

The need for a TWAC often depends on your residency status in Taiwan and the specific travel documents you hold. Simply having “a visa” is not a universal exemption