https://nas.immigration.gov.tw/nasf/ctlr?PRO=PRO_Task01Application
online Taiwan Visa application first, only good to HK born ID Card Holder with 3stars marked, if non HK born guy need to apply with "Chung Wah Travel Services" directly, which located at Lippo Centre Admiralty, normally it takes 1day (online) 3weeks (non-HK born applicant).
If you wish to secure your application is approved or not, collect it before leave HK either in "Chung Wah Travel Admiralty Headquarter" or Airport counter, just 1 day process.
2008-07-29 09:21:40 補充:
Sorry, I think you apply Taiwan Visa, just put a blue lable "Air Mail" on the envelope whichever you like, most important is enough stamp fee