Medical Devices Act Article 74

Unless otherwise provided, the punishments prescribed in this Act shall be imposed by the municipal or county (city) competent authority, or may be imposed by the central competent authority if necessary. However, the cancellation of the company registration, business registration, factory registration, or the registered particulars, in part or in whole, upon confirmation of the order of business termination by the municipal or county (city) competent authority, shall be forwarded for execution by the industry or commerce competent authority or its competent authority of the target business.
中文原文 醫療器材管理法第74條
本法所定之處分,除另有規定外,由直轄市、縣(市)主管機關為之,必要時得由中央主管機關為之。
但有關公司、商業或工廠之全部或一部登記事項之廢止,由直轄市、縣(市)主管機關於勒令歇業處分確定後,移由其工、商業主管機關或其目的事業主管機關為之。

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