Regulations on the Impoundment of Traffic-Violation Vehicle Article 2

The competent authority refers to the Ministry of the Interior. The enforcement authorities refer to the police entities responsible for executing the traffic inspection subordinated to the National Policy Agency, Ministry of the Interior.
中文原文 道路交通違規車輛移置保管及處理辦法第2條
本辦法之主管機關為內政部;執行機關為內政部警政署所屬負有執行交通稽查任務之警察機關。

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