Standards for Determining Specific Items and Scope of Environmental Impact Assessments for Development Activities. Article 26

Environmental impact assessment is required for a high-rise building at a height of 120 meters or more.
中文原文 開發行為應實施環境影響評估細目及範圍認定標準第26條
高樓建築,其高度一百二十公尺以上者,應實施環境影響評估。

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