Regulations Governing Coordination & Liaison between Coast Guard Administration, Executive Yuan and Police, Immigration, & Fire Organizations Article 12

Any failure to reach an agreement in the performance of their duties according to laws or in the request of mutual supports by and among the Coast Guard, police department and the National Immigration Agency shall be referred to the Ocean Affairs Council, the Ministry of the Interior (MOI), and the governments of relevant specialty municipalities, counties (cities) for settlement.
中文原文 海岸巡防機關與警察移民及消防機關協調聯繫辦法第12條
海巡機關與警察、移民及消防機關間,依法執行職務或相互請求支援不能獲致協議時,應報由海洋委員會、內政部及各直轄市、縣(市)政府解決。

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