Can we apply for taiwan passport if my mom is taiwanese and also natural-born in philippines?

The Philippines does recognize Dual Citizenship.

Republic Act 9225 otherwise known as the Citizenship Retention and Reacquisition Act of 2003 (more popularly known as the Dual Citizenship Law) enables former natural-born Filipinos who have become naturalized citizens of another country to retain/reacquire their Philippine citizenship by taking an oath of allegiance to the Republic of the Philippines before a Philippine Consular Officer. Upon retaining or reacquiring their Philippine citizenship, they shall enjoy full civil, economic and political rights as Filipinos.
Dual Citizenship (RA 9225) - Philippine Consulate General (newyorkpcg.org)

@mybjon’s mom could be considered an RA 9225 Dual Citizen if she was naturalized

So, the question might be whether MECO considers the mother a naturalized ROC citizen. @mybjon should ask them for advice.

Not just you. I’ve had mostly difficult experiences with TECO Manila over the past 30 years. Fortunately, I have had mostly constructive and positive experiences with MECO Taipei

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