An act in breach of duty under administrative law shall be subject to the jurisdiction of the competent agency at the place where the act was committed, the place of occurrence of the consequence, or the place where the actor maintains his domicile or residence, business office, firm or office of official duty.
In the case of an act in breach of duty under administrative law committed on a vessel or aircraft of the Republic of China outside the territory of the Republic of China, the competent agency at the place of registration of the vessel, the place of departure of the aircraft, or the place of the first berth or landing thereof, as the case may be, inside the territory of the Republic of China, after the act was committed, may exercise jurisdiction.
In the case of an act in breach of duty under administrative law committed on a foreign vessel or aircraft outside the territory of the Republic of China but within an area subject to jurisdiction of the Republic of China by law, the competent agency at the place of the first berth or landing thereof, as the case may be, inside the territory of the Republic of China, after the act was committed, may exercise jurisdiction.
In the case of an act in breach of duty under administrative law committed outside the territory of the Republic of China but within an area subject to jurisdiction of the Republic of China by law, the competent agency at the place where the actor is present may exercise jurisdiction if the agency having jurisdiction cannot be determined under any of the three preceding paragraphs.

In the case of a joint act in breach of duty under administrative law committed intentionally, if the place of the act, the actor's domicile or residence and place of business, firm or office of public duty are located in different areas of jurisdiction, the competent agencies at the actor's domicile or residence and place of business, firm or office of public duty shall all have jurisdiction over the case.

Where one and single act in breach of one and the same duty under administrative law falls under the jurisdiction of two or more agencies, the agency dealing with the matter first shall have jurisdiction. If it is not ascertainable which one of those agencies dealt with the matter first, jurisdiction shall be determined by an agreement between or among them. If the agencies cannot reach an agreement or if it is necessary to exercise unified jurisdiction, the jurisdiction shall be vested in the agency appointed by the common superior agency thereof.
Where one and single act which constitutes breach of several different duties under administrative law and is thus punishable by fine falls under the jurisdiction of two or more agencies, the agency with the power to impose a fine in the highest amount prescribed by law shall have jurisdiction. If the amount of fine that can be legally imposed by such agencies is the same, the jurisdiction shall be determined in accordance with the preceding paragraph.
Where one and single act which constitutes beach of several different duties under administrative law and is thus punishable by forfeiture or any other type of administrative penalty, the act is punishable separately by each of the competent agencies; provided, however, that no repetitive penalty may be imposed if the penalties specified are of the same type and imposition of the most severe penalty is sufficient for the purpose of administration.
In the circumstance described in paragraphs 1 and 2 above, the other agencies which had jurisdiction previously shall take necessary actions in performance of their respective duties if necessary and transfer all relevant information and materials to the agency imposing the sanction, and the agency imposing the sanction shall, prior to the closure of the inquisition process, notify the other agencies which had jurisdiction previously.

If one and single act constitutes simultaneously a criminal offense or offenses as well as breach of duty under administrative law, the part of the case involving criminal responsibility shall be referred to the competent judicial authority.
If the case of the preceding paragraph where the judicial authority, with respect to the criminal responsibility, makes a final decision of non-prosecution or deferred prosecution, or a final judgment of acquittal, exemption from prosecution, lack of jurisdiction, not to be put on trial, not placed under protective measures, exemption from punishment, reprieve from punishment or revocation of reprieve from punishment, the judicial authority delivering such a decision shall notify the administrative agency referring the case to it.
The ordinance concerning reference of the case and inter-agency liaison referred to in the preceding 2 paragraphs shall be jointly determined by the Executive Yuan and the Judicial Yuan.