AFAIK, it has to be in the same district as the one mentioned in your ARC/APRC. Mine was in 新莊區 so I went to the 新莊戶政事務所 as all further correspondences (i.e sending of Official letters) that the MOI sends out will only be between the MOI and the HHR where you have to apply.
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Enforcement Rules of the Nationality Act
Article 2
…
Applications for naturalization, or for loss, restoration of nationality, or revocation of loss of nationality shall be filed with the local household registration office, and then transferred to the municipal or county (city) government for the approval of the Ministry of the Interior (hereinafter referred to as the MOI).
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How local is local? 
Local office means the one for your district.
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Damn, annoying
Basically, you can apply near where you live (based on your ARC). Then at the last step of the process when you do Household Registration you need to do that at the HHRO where your Household address is.
I applied for citizenship at Banqiao, and then did Household Registration at another office in New Taipei using the documents Banqiao provided. At the same time we also moved my wife’s registration from another county to be on mine. That required some coordination between the offices, but was possible.
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Thank you for mentioning this step as I totally forgot about it…
So as @fifieldt said, we apply for naturalisation at the HHR in the district that’s on our ARC/APRC(新莊 in my case) and when the time comes to apply for our TARC, the NIA will ask for proof of your 戶籍地址 (Household registration address)…I provided my brother’s 戶籍 which was in 汐止 as he was already a naturalised citizen at the time but I think we can also provide a rental contract if we don’t have any relatives or friends here that are willing to include us into their 戶籍. So my last and final step of getting the actual ID card took place at a different HHR, the one in 汐止 as the address on my TARC was in 汐止.
Were you able to use a rental contract as proof of your 戶籍地址 or did you use your wife’s 戶籍?
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Original of previous year’s house/land tax document from the landlords.
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So the actual naturalisation part can be submitted anywhere nearby? I will be providing a 戶口名簿 from 銅鑼鄉 but submitting my naturalisation application at the 苗栗市 household registration office.
But the initial household registration needs to be wherever the 戶籍 is going to be registered to.
My plan is to submit the application at the Miaoli City office and once it’s received by the MOI, contacting the MOI to ask if they can send my original naturalisation certificate directly to TECO in Melbourne
Just submitted the application 
We already organised a letter of attorney so my sister in law can collect my naturalisation certificate and TARC on my behalf. The lady at the desk had no problems with this
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Immigration went to my husband’s 戶籍 address today. It’s at my sister in laws place.
They asked if we live there. She said no cos we’re overseas and then a few follow up questions. They didn’t seem to care much.
Is this normal?
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Totally normal. They track people as part of the census.
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They failed the visit and won’t process the application now.
Christ
Just had a long winded conversation with the HHRO lady and she’s going to call immigration or something.
I sent an angry email to the MOI saying that they already told me there was no problem leaving Taiwan and that I meet all the legislative requirements for citizenship and that Taiwan’s government is bound by the law too.
The stupid lady at the HHRO kept saying 出國真的沒問題但是要先回台灣 like that makes any fucking sense
Everything in Taiwan is just so effing hard all the time.
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Damn! That sucks… 
So does that mean you have to be physically present in Taiwan or else they won’t even accept your application? What if you come back and send in the application and then fly back out? Or do you have to be physically present until you get your TARC?
I really hope everything goes right for you.
I submitted the application in person.
She wants us to fly back so immigratio can goggle their eyes at us for 5 minutes while standing in front of the house my husbands 戶籍 is registered at. I’ll just give up if that’s what they want, it’s just too ridiculous. I’m happy to fly back to submit my renunciation cert but not just to stand in front of a house.
I also told her if immigration needs that to process the TARC then forget the TARC and just process the naturalisation. She refused.
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Oh Man! What a dilemma…
No one from immigration came to my house to check on me when my application was being processed. Not sure if this is a new rule or perhaps you’re applying for naturalization as a spouse of a Citizen. (I applied via the Self-naturalization route)…either way, that’s a stupid rule for them to just take a peek at you to see if you’re living there…
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I’m applying as a spouse. But when I applied for my spouse ARC immigration visited us then.
But my spouse was with me as the application and one of the questions on the naturalisation test is ‘Do you need permission from a spouse to apply for naturalisation?’ And the answer is no
But then why the visits?
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Just found that you can file administrative suits online. Guess that’s my task for tomorrow
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