Animal Protection Act Article 2

2.1 The term “competent authority” in this Act refers to one of the following: the Council of Agriculture of the central government, the municipal government of a special municipality, or a city/county government.2.2 A municipal, city/county government (hereinafter “local government”) shall set up an animal protection agency dedicated to the enforcement of this Act.
中文原文 動物保護法第2條
本法所稱主管機關:在中央為行政院農業委員會;在直轄市為直轄市政府;在縣(市)為縣(市)政府。
直轄市及縣(市)政府應設機關專責動物保護,執行本法各項工作。

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