The Taxpayer Rights Protection Act Article 2
The competent authorities as defined by this Act at the central government level shall be the Ministry of Finance（hereinafter referred to as the MOF）, at the municipal level shall be the municipal governments, and at the county or city levels shall be the county or city governments.
中文原文 納稅者權利保護法第2條
本法所稱主管機關：在中央為財政部；在直轄市為直轄市政府；在縣（市）為縣（市）政府。