Administrative Appeal Act Article 18

Any individual, legal entity or organization or anyone whom an administrative action is issued to as well a third party with interest at stake may file an administrative appeal.
中文原文 訴願法第18條
自然人、法人、非法人之團體或其他受行政處分之相對人及利害關係人得提起訴願。

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