Enforcement Rules for the Compulsory Automobile Liability Insurance Act Article 9
If the penalty provided in Article 49, paragraph 1 of this Act is imposed on the owner of an automobile, the penalty will be imposed by the highway supervisory authority at the registered location of the automobile; if the penalty is imposed on its user or manager, the penalty will be imposed by the highway supervisory authority at the user's or manager's domicile, if the user or manager does not have household registration, the penalty will be imposed by the highway supervisory authority of the user or manager’s place of residence.
中文原文 強制汽車責任保險法施行細則第9條
本法第四十九條第一項各款規定之處罰，處罰對象為汽車所有人時，以其車籍所在地之公路監理機關為處罰機關；處罰對象為汽車使用人或管理人時，以其戶籍所在地之公路監理機關為處罰機關，無戶籍之人士以居留地址所在地之公路監理機關為處罰機關。