Who decides visas? TECO staff or central agency in Taiwan?

When you apply for a visa at a Taiwan TECO or representative office, do their staff approve and deny visas, or do they scan all the documents and send them to a central agency for the final decision?

Depends on visas.

Resident visa should be approved by mofa, central agency.
Visitor visa can be issued by diplomatic missions of Taiwan, TECO or representative office.

Iiuc