Official Seals Act Article 12

If the head of operations at a state-owned enterprise is at the rank of junior level or above according to organic law, and is appointed by the President, the permanent organization seal or temporary/special organization seal and office seal shall be issued by the Office of the President; if the position is appointed by the supervising Yuan or ministerial agency according to organic regulations the temporary/special organization seal and office seal shall be issued by the supervising Yuan or ministerial agency.The temporary/special organization seals and office seals of province (municipality)/county (city)-owned enterprises shall be issued by the provincial (municipal) or county (city) government.The name seals of public enterprises established in accordance with the Company Act shall be issued by the competent authority, and their material, form, and dimensions shall be in accordance with this Act. The name seals of branches shall be issued by the head office of public enterprises and reported for future reference.
中文原文 印信條例第12條
國營事業機構,其業務總主管人之職級,依其組織法所定相當於薦任以上並經總統任命者,由總統府製發印或關防及職章;依組織規程由主管院、部、會聘派者,由各該主管院、部、會製發關防及職章。
省(市)縣(市)公營事業機構,由省(市)政府或縣(市)政府製發關防及職章。
依公司法組織設立之公營事業機構,由其主管機關製發圖記,其質料、形式及尺度依本例之規定,分支機構之圖記,由其總機構自行製發,呈報備案。

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