(1) Taiwan national: national identification card.
(2) The people of the Mainland China Area and the residents of Hong Kong and Macao： entry/exit permits or resident certificate.
(3) Alien: passport or resident certificate.
(4)The organizations or institutions that received the invoice: certificate of permission of the competent authority and the trustee’s identity document of the preceding three subparagraphs.
(5) Professional practitioner: arrangement notice for uniform serial number and the trustee’s identity document of the subparagraphs (1) – (3).
(6) Other: certification to identify identity.