Assembly and Parade Act Article 3

The term “Competent authority” hereinafter used in this Act refers to the police precinct that has jurisdiction over the place where the assembly or parade takes place.If the location of the assembly or parade spans the jurisdictions of two or more police precincts, the competent authority shall be the municipal or county (city) police department.
中文原文 集會遊行法第3條
本法所稱主管機關,係指集會、遊行所在地之警察分局。
集會、遊行所在地跨越二個以上警察分局之轄區者,其主管機關為直轄市、縣(市)警察局。

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