Basic Code Governing Central Administrative Agencies Organizations Article 27
First-level, second-level and third-level agencies may establish and manage investigative, deliberative, and appeal and petition units in accordance with laws.
中文原文 中央行政機關組織基準法第27條
一級機關、二級機關及三級機關，得依法設立掌理調查、審議、訴願等單位。