Act of Commission for Officers and Noncommissioned Officers of the Armed Forces Article 16

Appointment of a Commissioned Officer shall be approved by the Ministry of National Defense and submitted to the Executive Yuan for turning over to the President for appointment.Appointment of Non-commissioned Officer shall be approved by the organizations, troops and academies with Commanding Officer with a rank of not lower than a Major General and submitted to the Ministry of National Defense or to each Headquarter through its belonging organization for appointment.
中文原文 陸海空軍軍官士官任官條例第16條
軍官之任官,由國防部審定,報請行政院轉呈總統任之。
士官之任官,由主官編階為少將以上之機關(構)、部隊、學校審定,依隸屬系統報國防部或各司令部任之。

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