The Enforcement Rules of the Immigration Act Article 42

Photos used in applications for entry/exit, and immigration cases shall comply with the format of the national identification card.
中文原文 入出國及移民法施行細則第42條
申請入出國及移民案件,需繳交之照片,依國民身分證之規格辦理。

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