China's Consular Affairs website：http://cs.mfa.gov.cn/wgrlh/lsrz/sblsrzxz/
1. Certification materials for foreign-related applicants and residents of China's Hong Kong and Macao SARs and Taiwan province
(1) Parties are natural persons
Residents from China's Hong Kong and Macao special administrative regions (SARs) and Taiwan province must provide their travel permits, Hong Kong Permanent Identity Cards, passports or other valid entry & exit documents.
Habitual residence certification: a proof of valid residential permits duly issued by the population information department in a bureau of public security; a proof of residence issued by communities and sub-district offices to testify that the applicants have lived in certain places for over a year since a specific date.
(2) Parties are legal entities or other organizations
The proof materials of Hong Kong-based enterprises or other organizations, which include business registration, incorporation certificates and annual returns, must be notarized by a Hong Kong lawyer with the authorization of China's Ministry of Justice and have the special seal for transmission purpose affixed by China Legal Service (Hong Kong) Limited.
The proof materials of Macao-based enterprises or other organizations must be certified by representatives of China's Ministry of Justice to the SAR and have the special seal for transmission purpose affixed by China Legal Service (Macao) Limited.
The proof materials of Taiwan enterprises or other organizations must be certified by a notary office in the region, and applicants must render a copy of a notarization certificate mailed by the Straits Exchange Foundation, and have a proof of authentication of the notarization documents duly made by the China Notary Association or its offices of provincial-level (and of autonomous regions and municipalities) across the country.
The proof materials of foreign enterprises or other organizations must be notarized by a professional institution in their own countries and be authenticated by a Chinese embassy or consulate, or go through proof procedures in accordance with relevant treaties between the Chinese government and the government of their countries. In case that their countries haven't yet established diplomatic relations with China, they can request the embassy and consulate of a third country that has built diplomatic ties with both China and their countries to certify the notarization documents issued by professional institutions in their own countries and then render the certification proof of the third country's embassy and consulate to the Chinese embassy and consulate accredited to the third country for authentication.
When foreign-related enterprises or other organizations, and those from Hong Kong, Macao and Taiwan are the plaintiff in a civil case, they shall render the following materials: the corporate agreement to file a case, a shareholders’ resolution approving the representatives in the action, the decisions of the board of directors, a proof of one shareholder or board director, the partnership agreement if any, or the approval of people in charge (with options to offer anyone of them in accordance with their business types); an identity certificate of the litigation representative in duplicate, all notarized and authenticated.
2. Proceeding materials for a letter of attorney
The letter of attorney must specify whether it is a general mandate or special authorization. It must clearly state the delegated power to sign legal documents if necessary.
If the parties are foreign nationals or residents from China's Hong Kong and Macao SARs or Taiwan province and their letters of attorney are signed from places outside the Chinese mainland, such letters shall undergo notarization, authentication procedures or other certification procedures. It is up to the notary offices in the Chinese mainland to authenticate a letter of attorney signed in the Chinese mainland and attest that there is no need for the parties to apply for notarization, authentication procedures or other certification procedures in the parties' countries.
If the parties are foreign nationals or residents of China's Hong Kong and Macao SARs and Taiwan province, they can sign the letter of attorney in front of a judge after providing their identity proof and entry certificate.
If the letters of attorney are signed by legal representatives or those in charge of enterprises or organizations in foreign countries, China's Hong Kong and Macao SARs or Taiwan province, such letters shall undergo notarization, authentication procedures or other certification procedures. It is up to the notary offices in the Chinese mainland to certify the authenticity of a letter of attorney signed by the legal representatives or those in charge of the enterprises or organizations concerned in the Chinese mainland. The parties shall render to the court all notarization, authentication and certification documents related to the letter of attorney.
There is no need for legal representatives or those in charge of enterprises or organizations to apply for notarization, authentication procedures or other certification proofs when they sign the letters of attorney on behalf of their enterprises or organizations in front of judges of the court. However, they shall submit notarization, authentication or other certification documents from their enterprises or organizations to attest their authorization to sign the letter of attorney in addition to rendering their identity certificates and entry permits.
According to the Article 17 of the Several Opinions of the Supreme People's Court on Further Providing Judicial Services to Deepen the Integrated Development across the Taiwan Straits, there is no need for litigants from China’s Taiwan province to undergo certification, authentication or other certification procedures when they allow lawyers or other people in the Chinese mainland to participate in the trial on their behalf.
If the parties in a civil case are enterprises that are registered in the British Virgin Islands or Cayman Islands, whose main business is located in Hong Kong and that have also obtained a special business license for overseas firms from the registration authorities of the Hong Kong SAR, the Chinese mainland courts will confirm the validity of notarization and authentication certificates duly issued by a notary office in the SAR when the litigants render their Hong Kong registry certificate.
The Chinese mainland courts will not approve the validity of the notarization and authentication certificates duly issued by a notary office in the Hong Kong SAR when the litigants submit a proof of their registry certificate in the British Virgin Islands.
It means that only when the proof of registry certificate is given by a registration institution and is notarized by a notary office concerned will its validity be lawfully recognized by the Chinese mainland courts.