Administrative Appeal Act Article 12

While a conflict of jurisdiction among several agencies arose or there is ambiguity of jurisdiction which can not be identified the agency with jurisdiction, the jurisdiction shall be affirmed by the concurrent direct supervised agency.While an administrative appeal decision was made by an agency without jurisdiction, its supervised agency shall revoke the decision by its ex officio or according to one’s application and remand to the agency with jurisdiction with a command.
中文原文 訴願法第12條
數機關於管轄權有爭議或因管轄不明致不能辨明有管轄權之機關者,由其共同之直接上級機關確定之。
無管轄權之機關就訴願所為決定,其上級機關應依職權或依申請撤銷之,並命移送於有管轄權之機關。

English translation for reference only; the Chinese text prevails. Not legal advice.