Enforcement Rules for the Act Governing Relations between Peoples of the Taiwan Area and the Mainland Area Article 71

The competent authorities prescribed in Article 94 of the Act shall mean, as used in Article 87 of the Act, the agency processing applications for permits or the agency discovering the offenses under this Act.
中文原文 臺灣地區與大陸地區人民關係條例施行細則第71條
本條例第九十四條所定之主管機關,於本條例第八十七條,指依本條例受理申請許可之機關或查獲機關。

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