Compulsory Automobile Liability Insurance Act Article 8

(Definition of Insurer)In this Act, "insurer" refers to an insurance enterprise to which the competent authority has granted permission to provide this insurance.With respect to applications by insurance enterprises for permission as referenced in the preceding paragraph, regulations governing qualification requirements, required documentation, conditions for revocation of permission, and other matters for compliance shall be adopted by the competent authority in conjunction with the central competent authority for transportation and communications.
中文原文 強制汽車責任保險法第8條
本法所稱保險人,指經主管機關許可,得經營本保險之保險業。
前項保險業申請許可應具備之資格條件、應檢附文件、廢止許可事由及其他應遵行事項之辦法,由主管機關會同中央交通主管機關定之。

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