https://www.boca.gov.tw/cp-220-5081-c06dc-2.html
Following an announcement by the Central Epidemic Command Center (CECC), in addition to full reinstatement of visa-exempt entry scheme from September 29, nationals of countries that are not eligible for this scheme may apply for visas to enter Taiwan for the purposes of regular social visits and tourism, starting October 13. The Ministry of Foreign Affairs (MOFA) will adjust entry regulations for foreign visitors to Taiwan as follows:
1. Full reinstatement of specific visa regulations
Eligible foreign nationals may enter Taiwan on a landing visa, apply for an e-Visa in advance, or apply for a Travel Authorization Certificate for nationals from Southeast Asian countries from the National Immigration Agency (NIA) online application system. Applications from travelers on High-end Group Tourists from Southeast Asian countries (Project Kuan-Hong) will be accepted in accordance with the timeframe set by the competent authority—the Tourism Bureau.
2. Full reinstatement of regular visa application procedures
Foreign nationals may apply for a visa at a Republic of China (Taiwan) overseas mission based on their purpose of travel (including regular social visits and tourism) by submitting relevant documents.
For information on required documentation and other details for visa applications, please visit the Bureau of Consular Affairs website. Please check announcements on the NIA website regarding the online application system for Travel Authorization Certificates for nationals from Southeast Asian countries. In addition, a cap on the total number of arrivals remains in place and inbound passengers are still required to follow current CECC regulations.
Source: Bureau of Consular Affairs, Ministry of Foreign Affairs