Tibetan Buddhism has played a shifting role in the official identity discourse of the Republic of China (ROC) on Taiwan. Established for the administration of Tibet, Mongolia, and other frontier regions in 1928, the ROC's Mongolian and Tibetan Affairs Commission (MTAC) continued research and publication activity on Taiwan (1949-2017). A major focus of this work was Tibetan Buddhism. This article examines how MTAC portrayals of Tibetan Buddhism evolved in response to changes in the ROC's legitimating ideology and to Taiwan's shifting political and cultural context. During the martial law era (1949-1987), Tibetan Buddhism was largely portrayed as an exotic religion facing brutal Communist oppression. By the twenty-first century, the MTAC was repositioning itself as a supporter of Tibetan Buddhism within Taiwan. MTAC discourse on Tibetan Buddhism reflects both the growing detachment of ROC politics from Mainland affairs and the persistence of Orientalist views of Tibetans and their culture.