National Emblem and National Flag of the Republic of China Act Article 6

Government authorities, schools, organizations, and military troops shall hang the national flag above pictures of Dr. Sun Yat-sen in the front and center location of the auditorium and congregation location.
中文原文 中華民國國徽國旗法第6條
政府機關學校團體,及軍事部隊,應於禮堂及集會場所之正面中央,懸掛國旗於國父遺像之上。

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