Enforcement Rules of the Referendum Act Article 2
The competent authority for national referendums is the Central Election Commission (the Commission), which is responsible for handling related matters according to the Act and related central regulations and to direct and supervise municipal or county (city) election commissions.The competent authority for local referendums is the municipal or county (city) election commissions, which are responsible for handling related matters according to the Act and laws and regulations on local autonomy. Matters related to local referendums shall be implemented by the municipal or county (city) election commissions according to the Act and laws and regulations on local autonomy under the direction and supervision of the Central Election Commission.During the period of a referendum, a municipal or county (city) election commission may establish election operation centers in the townships (cities/districts).
中文原文 公民投票法施行細則（1070226訂定）第2條
全國性公民投票之主管機關為中央選舉委員會（以下簡稱本會），依本法及中央法規辦理相關事項，並指揮監督直轄市、縣（市）選舉委員會辦理之。
地方性公民投票之主管機關為直轄市政府、縣（市）政府，依本法及自治法規辦理相關事項；直轄市、縣（市）選舉委員會依本法及自治法規權限範圍內辦理相關事項，並受本會之指揮監督。
直轄市、縣（市）選舉委員會於辦理公民投票期間，得於鄉（鎮、市、區）設選務作業中心。
地方性公民投票之主管機關為直轄市政府、縣（市）政府，依本法及自治法規辦理相關事項；直轄市、縣（市）選舉委員會依本法及自治法規權限範圍內辦理相關事項，並受本會之指揮監督。
直轄市、縣（市）選舉委員會於辦理公民投票期間，得於鄉（鎮、市、區）設選務作業中心。