Household Registration Act Article 52

The format, content, and photo specifications of the National ID Card and Household Certificate shall be stipulated by the central competent authority.The issuance, photo file content, preservation, usage, examination and other items of the National ID Card and Household Certificate shall be stipulated by the central competent authority.
中文原文 戶籍法第52條
國民身分證及戶口名簿之格式、內容、繳交之相片規格,由中央主管機關定之。
國民身分證及戶口名簿之製發、相片影像檔建置之內容、保管、利用、查驗及其他應遵行事項之辦法,由中央主管機關定之。

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