As a data point: for several years my company registration was listed at a different address (New Taipei) to my home (Taipei), and I worked from home. I had three labor inspections over this time. For the first one, I went to the company address to meet the inspector and during our chat explained I worked from home. The following two inspections the New Taipei inspector was happy to send the Taipei inspector over to my home by request. I can’t tell if this was influenced by being the 負責人．
TL;DR I didn’t have any issues with the labor office when working from the home address listed on my ARC.