Presidential and Vice Presidential Election and Recall Act Article 13

Qualified voters shall cast their vote at the polling station for the location where their domicile is registered unless otherwise specified.Qualified voters who return from a foreign country to exercise their right to vote shall cast their vote at the polling station for the location where the voter registered their final domicile prior to moving to a foreign country.A person working at a polling station located in the special municipality or county(city) where their domicile is registered may cast their vote either at the location where they are working or the polling station for the location where their domicile is registered. Additionally, if the election for president and vice president is held on the same day as an election for other public officials, the polling station where they are working must be located within the electoral district where they have the right to vote in elections for other public officials.
中文原文 總統副總統選舉罷免法(新840809制定)第13條
選舉人,除另有規定外,應於戶籍地投票所投票。
返國行使選舉權之選舉人,應於最後遷出國外時之原戶籍地投票所投票。
投票所工作人員,得在戶籍地或工作地之投票所投票。
但在工作地之投票所投票者,以戶籍地及工作地在同一直轄市、縣(市)為限。
總統、副總統選舉與他種公職人員選舉同日舉行投票時,並應在該選舉人行使他種公職人員選舉權之選舉區內。

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