Who has to be subject to the higher powers in Romans 13?

According to Romans 13, every soul—every person, both saved and unsaved—must be subject to the higher powers. These higher powers refer to civil government, not the Godhead, because all governing authorities are ordained by God and exist by His divine appointment.

Les explains that Romans 13 deals with the believer's attitude toward government. Paul admonishes believers to recognize that every central government is there by divine appointment—even Hitler was there by God's sovereign appointment, and whenever America has someone in the White House they may not be proud of, he is still there by God's appointment. The 'higher powers' are not the Godhead but civil government. Paul says, 'Let every soul, every person, saved and unsaved, be subject unto the higher powers.' Everyone must give regard to his civil central government, for there is no power but of God; the powers that be are ordained of God.

Romans 13:1

Let every soul be subject unto the higher powers. For there is no power but of God: the powers that be are ordained of God.

who is required to be subject to the governing authorities in Romans 13?

Paul writes in Romans 13 that every soul—every person, both saved and unsaved—must be subject to the higher powers, meaning civil government. No one is exempt; everyone must give regard to his central government, because all governing authorities are ordained by God.