Official Seals Act Article 14

The name seals of national civil organizations shall be issued by the Ministry of the Interior; the name seals of provincial (municipal) civil organizations shall be issued by the social affairs agency of the provincial (municipal) government; the name seals of county/city/township civil organizations shall be issued by the county (city) government.The name seals of privately-owned companies shall be issued by the companies themselves and reported to the competent authority for future reference. The material, form, and dimensions of the name seals shall be in accordance with this Act.The official seals of private enterprises shall be issued by private enterprises themselves in the same manner as name seals, and reported to the competent authority for future reference. There are no limits on the material, form, and dimensions of official seals for private enterprises.
中文原文 印信條例第14條
全國性人民團體圖記,由內政部製發;省(市)人民團體圖記,由省(市)政府社會行政機關製發;縣(市)鄉(鎮)人民團體圖記,由縣(市)政府製發。
民營公司之圖記,由其自行製用,報請主管機關備案,其質料、形式及尺度,比照本條例規定辦理。
私人事業機構印信,適用圖記,由其自行製用,報請主管機關備案,其質料、形式及尺度不予限制。

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