Half-mast Implementation Regulations Article 4

If any of the following individuals die, the president shall decide whether the flag shall be flown at the half-mast:(1) Individuals with special, outstanding, or significant contribution.(2) Individuals that have contributed to world peace or human progress.(3) Incumbent head of the diplomatic allies.For the half-mast specified in Clauses 1 and 2, except for special individuals praised and commended by the president, the following authorities shall document said individual’s specific contribution according to the identity of the deceased, which shall be submitted by the Executive Yuan to the president for approval. If necessary, the applying agency shall request the relevant competent authorities of central business to provide the contribution record:(1) Citizen: Ministry of the Interior.(2) Overseas compatriots: Overseas Community Affairs Council.(3) Foreigner: Ministry of Foreign Affairs.For the half-mast specified in Clause 1.3, the Ministry of Foreign Affairs shall make an application to the Executive Yuan, which shall then submit the application to the president for approval.
中文原文 國旗下半旗實施辦法第4條
下列人士逝世,經總統決定者,下半旗:
一、對國家有特殊勳勞或偉大貢獻者。
二、對世界和平或人類進步有偉大貢獻者。
三、現任友邦元首。
前項第一款及第二款下半旗,除總統特頒者外,亦得依逝世者身分由下列機關擬具事蹟報請行政院轉呈總統決定。
各該呈請機關必要時得洽請相關中央目的事業主管機關提供事蹟資料:
一、國民為內政部。
二、僑民為僑務委員會。
三、外國人為外交部。
第一項第三款下半旗,由外交部報請行政院轉呈總統決定。

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