Official Seals Act Article 6

The official seals of central and local government agencies shall be issued by the Office of the President if the head of the agency is junior rank or above. If the head of the agency is elementary rank, the seal shall be issued in the specified form by the supervisory ministerial agency, or the provincial (municipal) / county (city) government.If a permanent organization seal or temporary/special organization seal is issued by the Office of the President, that agency's head and deputy head may issue office seals. If a permanent organization seal or temporary/special organization seal is not issued by the Office of the President, but the agency’s special or senior rank official/appointee needs to use an office seal, the office seal may be issued by the Office of the President. The office seal of junior level government officials or lower may be issued in the specified form by the central supervisory ministerial agency, or the provincial (municipal) government.Permanent agencies shall issue permanent organization seals, while temporary or special agencies shall issue temporary/special organization seals.
中文原文 印信條例第6條
中央及地方機關之印信,其首長為薦任以上者,由總統府製發;為委任者,由其所屬主管部、會或省(市)縣(市)政府依定式製發。
經總統府製發印或關防之機關首、次長,得製發職章,未經總統府製發印或關防之特任、特派、簡任、簡派官員有應用職章之必要者,得由總統府予以製發。
但薦任以下者,得分別由其所屬中央主管部、會或省(市)政府依定式製發。
永久性機關發印,臨時性或特殊性機關發關防。

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