The purpose of administrative litigation is to protect the rights and interests of the people, to ensure that all administrative acts are carried out in pursuance of applicable laws and to enhance judicial functions.

Unless otherwise provided in applicable laws, an administrative litigation may be initiated in accordance with this Act for any and all disputes under the public law.

The administrative litigation mentioned in the preceding Article refers to a litigation of revocation, a litigation for a declaratory judgment, and a litigation demanding ordinary award or performance of certain obligations.

The phrase "High Administrative Court" referred to in this Act means the "High Administrative Litigation Division of High Administrative Court"; the term "District Administrative Court" referred to in this Act means the "District Administrative Litigation Division of High Administrative Court."

Anyone whose rights or legal interests were injured by a central or local government agency's unlawful administrative disposition is entitled to file a litigation of revocation with the administrative court, if the person has filed an administrative appeal in accordance with the Administrative Appeal Act and is not satisfied with the decision, or no decision has been made in response to the administrative appeal after a three-month period has elapsed, or after the period for rendering an administrative appeal decision has been extended for two months and such period has elapsed.
Where the administrative agency exceeded or abused its power in rendering the administrative disposition, the disposition shall be regarded as unlawful.
Anyone who has interests in the litigation other than the administrative appellant whose rights or legal interests were injured by a central or local government agency's administrative disposition as provided in Paragraph 1 is entitled to file a litigation of revocation with the administrative court.

Anyone whose rights or legal interests were injured by a central or local government agency's inaction to his/her application filed in accordance with applicable laws, while such action is required to be made within certain legally prescribed period, after going through the administrative appeal procedure, is entitled to file an administrative litigation to demand that the subject administrative agency render an administrative disposition or an administrative disposition with certain content.
Anyone whose rights or legal interests were unlawfully injured by a central or local government agency's dismissal of his/her application filed in accordance with applicable laws, after going through the administrative appeal procedure, is entitled to file an administrative litigation to demand that the subject administrative agency render an administrative disposition or an administrative disposition with certain content.

A litigation for a declaratory judgment confirming the invalidity of an administrative disposition or confirming the existence or nonexistence of a legal relation under the public law may not be initiated unless the plaintiff has immediate legal interests in demanding such judgment. The same rule shall apply to a litigation for a declaratory judgment confirming the invalidity of a disposition which has been executed and there is no possibility for restoration, or confirming the illegality of a voided disposition.
A litigation for a declaratory judgment confirming the invalidity of an administrative disposition may not be initiated unless an action to confirm the invalidity of the administrative disposition has been initiated with the original administrative agency which made the disposition but has not been granted or no response is given after a thirty-day period has elapsed after such action initiated.
A litigation for a declaratory judgment may not be initiated where the plaintiff may or is able to initiate a litigation of revocation or a litigation demanding performance of certain obligations or ordinary payment, except for a litigation for a declaratory judgment confirming the invalidity of an administrative disposition.
Where a litigation for a declaratory judgment confirming the invalidity of an administrative disposition was erroneously initiated while a litigation of revocation or a litigation demanding performance of certain obligations should have been initiated, if no administrative appeal procedure has been initiated, the administrative court shall transfer the case by a ruling to the agency with jurisdiction of administrative appeal; it shall be regarded that an administrative appeal has been filed at the time the complaints were filed with the administrative court.

Where an administrative litigation is initiated, a claim for damage award or other pecuniary award may be jointly raised in the same procedure.

A person is entitled to initiate a litigation demanding ordinary award or performance of certain obligations against the central or local government agency, either for pecuniary award arising from the grounds of public law, or for non-pecuniary award other than rendering an administrative disposition. The same rule applies to the award arising from a contract entered into under the public law.
Where the decision of the litigation demanding ordinary award or performance of certain obligations as provided in the preceding Paragraph is premised upon the determination as to whether the administrative disposition shall be revoked or not, the litigation shall be initiated jointly when a litigation of revocation is initiated pursuant to Paragraphs 1 and 3 of Article 4. Where the plaintiff fails to raise the claim, the presiding judge shall inform the plaintiff that the claim can be raised.

Where expressly stipulated in applicable laws, anyone is entitled to initiate an administrative litigation against an administrative agency's unlawful action for matters not related to his/her rights or legal interests.

Unless otherwise provided in applicable laws, an administrative litigation may be initiated in accordance with this Act for disputes arising from election and recall.

The provisions regulating litigation of revocation, litigation for a declaratory judgment, and litigation demanding ordinary award or performance of certain obligations shall apply mutatis mutandisto the litigations referred to in the preceding two Articles in accordance with their relevant characters.

When the decision of a civil or criminal proceeding is premised upon the determination as to whether the administrative disposition is invalid or unlawful, the decision shall be determined in accordance with the administrative proceeding.
Where the administrative proceeding as provided in the preceding Paragraph has commenced, the civil or criminal court shall stay its proceeding before the determination is made.

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A public juridical person may be sued in the administrative court where its principal office is located. A central or local government agency may be sued in the administrative court for the jurisdiction where such office is located.
A private juridical person or unincorporated association that has the capacity to be a party to a litigation may be sued in the administrative court for the location of its principal office or principal place of business.
A foreign juridical person or unincorporated association may be sued in the administrative court for the location of its principal office or principal place of business in the R.O.C.

For other litigations outside the scope of the preceding Article, a defendant may be sued in the administrative court for the place of the defendant's domicile or, when that court cannot exercise jurisdiction, in the administrative court for the place of defendant's residence.
Where a defendant has no place of domicile in the R.O.C., or where the defendant's place of domicile is unknown, then the defendant's place of residence in the R.O.C. shall be deemed to be the defendant's place of domicile. Where the defendant has no place of residence in the R.O.C. or where the defendant's place of residence is unknown, then the defendant's last place of domicile in the R.O.C. shall be deemed to be the defendant's place of domicile; where a defendant has no last place of domicile, the place where the central government is located shall be deemed to be the last place of domicile of such citizen.
A defendant may also be sued in the administrative court for the place of defendant's residence if facts of litigation take place within the defendant's residence.

Any litigation relating to expropriation, requisition or appropriation of real property shall be exclusively governed by the Administrative Court at the location of the real property.
In matters other than the preceding Paragraph relating to legal rights or relations under public law of the real property, a litigation may be initiated in the administrative court for the place where the real property is located.

In matters relating to the functions of officials, a litigation may be initiated in the administrative court at the place where the official performs functions.

In matters relating to the insurance cases under public law, a litigation may be initiated in the administrative court for the place of the plaintiff insured's or beneficiary's place of domicile or residence, or the place where the insured engages in vocational activities.
In the litigation prescribed in the preceding Paragraph where the plaintiff is an insured unit, such litigation may be initiated in the administrative court for the place of its principal office or principal place of business.

Except for cases in which both parties are indigenous peoples or tribes, the litigation that arises from public law rights or relationships with respect to indigenous peoples or their tribes may be adjudicated by the administrative court for the plaintiff's indigenous residence or where the government finds the plaintiff's tribe to be located.

The immediate superior administrative court shall, on motion of the parties or the request of the administrative court in which the litigation is pending, designate a court to exercise jurisdiction in case of any of the following:
1. When the administrative court with jurisdiction cannot exercise jurisdiction due to legal or actual impediments;
2. When an administrative court with jurisdiction cannot be determined because the jurisdictional boundaries are unascertainable; or
3. When special circumstances suggest that by exercising jurisdiction such administrative court may affect the public order or the fairness of the proceeding.
The motion provided in Paragraph 1 may be filed in the administrative court in which the litigation is pending or in its immediate superior administrative court.

An administrative court's jurisdiction shall be determined according to the standards existing at the time of the initiation of the litigation.

Articles 3, 6, 15, 17, Articles 20 to 22 inclusive, Paragraphs 1 and 3 of Article 28, and Article 29 to Article 31 inclusive of the Code of Civil Procedure shall apply mutatis mutandis to the circumstances prescribed in this Section.

A judge shall recuse himself or herself in any of the following circumstances:
1. Where there is one of the circumstances provided for in Subparagraphs 1 to 6 of Article 32 of the Code of Civil Procedure;
2. Where the judge participated in the decision-making of the administrative act or the petition-and-appeal decision at an agency at the central government or local government regarding the same case in dispute;
3. Where the judge participated in the civil adjudication or criminal adjudication relating to the same dispute;
4. Where the judge participated in the deliberation or adjudication of the cases concerning disciplinary measures against officials, judges, or prosecutors relating to the same dispute;
5. Where the judge participated in the earlier instances of the adjudication of the same dispute; or
6. Where the judge participated in earlier instances prior to rehearing of the same dispute. However, the recusal in such circumstance is limited to only once.

Articles 33 to 38 inclusive of the Code of Civil Procedure shall apply mutatis mutandis to the circumstances prescribed in this Section.

The provisions of the preceding two Articles shall apply mutatis mutandis to all Judicial Affair Officers, court clerks and interpreters.

A natural person, a juridical person, a central or local government agency, and an unincorporated association has the capacity to be a party.

Parties to litigation refer to the plaintiff, defendant and persons who intervene in the litigation pursuant to Articles 41 and 42.

The defendant in an administrative litigation after an administrative appeal procedure refers to the following government agencies:
1. When the administrative appeal is dismissed, the original government agency that rendered the administrative disposition.
2. When the original administrative disposition is revoked or amended, the government agency that revoked or amended the administrative disposition.

Where any person and legal entity or individual authorized to exercise power is sued due to the authorized affairs, such authorized legal entity or individual shall be the defendant.

While the government agency that is sued as defendant has been revoked or reformed, the agency which took over the authority shall be the defendant; while there is no agency that takes over the authority, the immediate superior government agency shall be the defendant.

Any person who has the capacity to undertake obligations through independent juridical acts has the capacity to litigate.
A juridical person, a central or local government agency, and an unincorporated association shall be represented by a representative or an administrator to conduct acts of litigation.
The preceding Paragraph shall apply mutatis mutandis to a representative who has the authority to conduct acts of litigation according to the applicable laws and regulations.

Articles 46 to 49 inclusive and Article 51 of the Code of Civil Procedure shall apply mutatis mutandis to the circumstances prescribed in this Section.

Multiple parties who have common interests may appoint one to five persons from themselves to sue or to be sued on behalf of all parties.
Wherever a claim must be adjudicated jointly for multiple parties who have common interests but such parties fail to appoint in accordance with the provision of the preceding Paragraph, the administrative court may order the parties to make the appointment within a prescribed period; if no appointment is made within the prescribed period, the administrative court may designate the representative ex officio.
After the appointment or designation has been made in a pending litigation in accordance with the provision of the preceding Paragraph, all parties who are not appointed or designated shall withdraw from the proceeding.

The representative parties appointed by the multiple parties who have common interest or designated ex officio by the administrative court may be substituted, increased in number, or cancelled by all parties.
The administrative court, whenever it considers necessary, may order to substitute, increase in number or cancel the representative parties who were designated by itex officio in accordance with the provision of Paragraph 2 of the preceding Article.
In case of substitution, increase in number or cancellation prescribed in the two preceding Paragraphs, any of the representative parties who have been appointed or designated before shall lose their capacity to represent.

When any of the representative parties who have been appointed or designated has lost its capacity to represent due to death or for any other reasons, the remaining appointed or designated representative parties may continue to conduct the litigation for the entire body.

The opposing party shall be notified about the appointment, designation, substitution, increase in number or cancellation of representative parties as provided in Article 29 and Article 30.

The appointed parties, without the consent of the entire body, cannot abandon claims, admit claims, voluntarily dismiss the case or settle the case. However, if the claim does not need to be adjudicated jointly for the multiple parties who have common interests, based on the consent of the appointing parties, the aforesaid restriction does not apply to the voluntary dismissal or settlement of the case in part.

The appointment of representative parties, and the substitution, increase in number or cancellation thereof shall be evidenced in writing.

An incorporated charitable association, if delegated by its multiple members with common interests to conduct litigation for specific legal relation, to the extent permitted by the purposes as prescribed in its bylaws, may sue for public interest.
The provision in the preceding Paragraph shall apply mutatis mutandis to an unincorporated charitable association.
The delegation of powers to conduct litigation as provided in the preceding two Paragraphs shall be evidenced in writing.
The provision of Article 33 shall apply mutatis mutandis to an incorporated association as prescribed in Paragraph 1 and an unincorporated association as prescribed in Paragraph 2.

Articles 48 and 49 of the Code of Civil Procedure shall apply mutatis mutandis to the circumstances prescribed in this Section.

Two or more persons may sue or be sued as co-parties under the following subparagraphs:
1. When the administrative disposition in relation to the claim was rendered jointly by two or more government agencies;
2. When the rights, obligations or legal interests of the claim are common to them;
3. When the rights, obligations or legal interests of the claim arise from the same or same types of factual or legal grounds;
For the joint litigation arising from the same types of factual or legal grounds as prescribed in Subparagraph 3 of the preceding Paragraph, it is required that the defendant's place of domicile or residence, the office of official duty, the government agency, the principal office or principal place of business locates within the jurisdictional boundaries of the same administrative court.

Unless otherwise provided, in a joint litigation, an act conducted by a co-party or by the opposing party against one of the co-parties, and all matters concerning such co-party, will have no effect on the other co-parties.

Wherever a claim must be adjudicated jointly with regard to all co-parties, the following subparagraphs shall apply:
1. Any act conducted by one of the co-parties in the interest of all co-parties will be effective with regard to all of them; any act conducted by one of the co-parties against the interests of all co-parties will have no effect with regard to all of them.
2. Any act conducted by the opposing party against one of the co-parties will be effective with regard to all of them;
3. Any party of the co-parties, who has reason for a stay of proceeding, either by operation of law or by a court ruling, that arises with regard to one of the co-parties, will take effect with regard to all of them.

Each co-party has the right to continue the litigation.
Prior to designating a court session, the administrative court shall notify all co-parties to appear.

Wherever a claim must be adjudicated jointly with regard to a third party and one of the parties, the administrative court shall order, by a court ruling, the third party to intervene in the litigation.

If the administrative court considers that a third party's rights or legal interests would be jeopardized as a result of the litigation of revocation, the court may ex officio order such third party to intervene in the litigation as an independent intervener, and may grant the motion for intervention by such third party.
Paragraph 3 of Article 39 shall apply mutatis mutandis to intervention prescribed in the preceding Paragraph. The intervener may raise independent means of attack or defense.
The preceding two Paragraphs shall apply mutatis mutandis to other types of litigations.
If a litigation of revocation has been filed by the administrative appellant to the administrative court, and the person who has interests in the litigation initiates another litigation for the same case, such litigation shall be regarded as intervention as prescribed in Paragraph 1.

If a third party files a motion for intervention in accordance with the preceding Article, intervention pleadings shall be submitted to the administrative court where the principal litigation is pending and shall include the following matters:
1. The principal litigation and its parties;
2. How the rights or legal interests of the intervener will be jeopardized as a result of the litigation of revocation; and
3. The statement of intervention.
The administrative court may dismiss the motion by a ruling if the court regards that the initiation of the motion prescribed in the preceding Paragraph does not comply with the preceding Article.
An appeal may be taken from the ruling provided in the preceding Paragraph.
An intervener may conduct acts of litigation before the ruling dismissing the motion for intervention becomes binding.

The administrative court may order other administrative agencies to intervene in a litigation if the court deems that it is necessary for the agencies to support one of the parties.
The administrative agency prescribed in the preceding Paragraph or a third party who has interests in the litigation may also file a motion for intervention.

The ruling ordering intervention shall indicate the status of the litigation and reasons for ordering intervention and shall be served on the parties to the litigation.
The administrative court shall order the parties or a third party to present statements in writing or oral prior to rendering its ruling in accordance with the provision of the preceding Paragraph.
An appeal may be taken from the ruling ordering intervention.

Article 39 shall apply mutatis mutandis to intervention in litigation as provided in Article 41.

The judgment will have binding effect upon the persons who were ordered or granted by the administrative court to intervene in the litigation in accordance with Article 41 and Article 42 but failed to intervene in the litigation.

Articles 59 to 61 inclusive and Articles 63 to 67 inclusive of the Code of Civil Procedure shall apply mutatis mutandis to intervention in litigation as prescribed in Article 44.

Any party may retain advocates to conduct acts of litigation. However, each party should not retain more than three advocates.
Advocates in an administrative litigation shall be attorneys. A person who is not an attorney may act as an advocate in one of the following circumstances:
1. In a tax litigation, a person who is a certified public accountant;
2. In a patent litigation, a person who is a patent attorney or can act as a patent advocate in accordance with applicable laws;
3. If the party is a public juridical person, a central or local government agency or an unincorporated association under the public law, its associated full-time personnel who is in charge of legal affairs, legal matters, administrative appeal or other litigation-related matters; and
4. In traffic adjudication cases, if the plaintiff is a natural person, his/her spouse, a relative by blood within the third degree of relationship or a relative by marriage within the second degree of relationship; if the plaintiff if a juridical person or an unincorporated association, its associated full-time personnel who is in charge of litigation-related matters.
A party shall obtain the presiding judge's permission in retaining a person who is not an attorney as prescribed in the preceding Paragraph.
Whenever the presiding judge has permitted the person who is not an attorney to conduct acts of litigation for the principal case, it should be regarded that the permission as prescribed in the preceding Paragraph has been obtained.
The presiding judge may by a ruling, at any time revoke the permission provided in the preceding two Paragraphs. The notification of such revocation shall be served upon the principal of the retention.
If the advocate sub-delegates his/her power to other persons, the number of the sub-delegated person cannot exceed one person. The preceding four Paragraphs shall apply mutatis mutandis to the sub-delegated persons.

For matters referred to in the following subparagraphs and for the matters arising from their proceedings, the parties to the litigation shall appoint lawyers as agents to the litigation:
1. Environmental protection matters and land controversy matters of which the first-instance ordinary proceedings occur in high administrative courts, and the matters regarding the review of urban plans.
2. Appeals of the ordinary proceedings that occur in high administrative courts.
3. Matters that are brought before the Supreme Administrative Court.
4. Rehearing matters to which ordinary proceedings shall apply, and the rehearing matters for the review of urban plans.
5. Applications for re-trial and rehearing to which ordinary proceedings shall apply, and the applications for re-trial and rehearing for the review of urban plans.
The situations referred to in the preceding Paragraph are not affected by the narrowing of the scope of litigation, part withdrawal of the litigation, change of proceeding or mistaken application of the proceeding. The Judicial Yuan shall promulgate the scope of the matters referred to in Subparagraph 1 of the preceding Paragraph.
In the situations referred to in Paragraph 1, if any of the following conditions are met, the party to the litigation may choose not to appoint a lawyer as an agent of litigation:
1. The party to the litigation, or its representative, manager, or agent designated by law possesses the qualification of judge, prosecutor, or lawyer, or is a professor or associate professor teaching public law at a university or an independent college approved by the Ministry of Education.
2. For tax matters, the party to the litigation, or its representative, manager, or agent designated by law possesses the qualification referred to in Paragraph 2, Subparagraph 1 of the preceding Article.
3. For patent matters, the party to the litigation, or its representative, manager, or agent designated by law possesses the qualification referred to in Paragraph 2, Subparagraph 2 of the preceding Article.
In the situations referred to in Paragraph 1, the party to the litigation may choose to appoint a person other than a lawyer as an agent of litigation, if they meet any of the following conditions and the administrative court considers it appropriate:
1. A spouse, blood relation within three degrees, or marital relation within two degrees of the party to the litigation possesses the qualifications of a lawyer.
2. A person satisfies Subparagraph 1, Subparagraph 2, or Subparagraph 3 of Paragraph 2 of the preceding Article.
The situations in the two preceding paragraphs should be explained to the court when the litigation is initiated, or when a person other than a lawyer is appointed as an agent of the litigation.
Paragraph 1 of this Article does not apply in the following matters:
1. Application for legal aid and the appeals against the rulings on such matters.
2. Application to appoint a lawyer as an agent of litigation.
3. Application to determine the compensation for a lawyer.
If the plaintiff, appellant, applicant or appellant against a ruling fails to be represented by an agent of litigation, or if they are represented under Paragraph 4 but the administrative court considers it inappropriate, the administrative court should first set a deadline for the plaintiff, appellant, applicant or appellant to solve the problem. If the problem is not solved by the deadline, and no application was made per Article 49-3, the administrative court should dismiss the suit or appeal by a ruling.
If the defendant, appellee, or the party joined under Articles 41 and 42 fails to be represented by an agent of litigation according to the Paragraph 1 to Paragraph 4 of this Article, or if they are represented under Paragraph 4 but the administrative court considers it inappropriate, the presiding judge may set a deadline to solve the problem for the defendant, appellee, or the party joined.
If the parties to the litigation solve the problems following the preceding two paragraphs, the decisions in litigation made by the parties take effect retrospectively at the time of making such decisions after the agents of litigation approve such decisions. If the problems are solved per the preceding two paragraphs after the deadline, the decisions in litigation made by the parties take effect at the time when the agents of litigation approve such decisions.

For the matters referred to by Paragraph 1 of the preceding Article, the agents of the litigating parties may accompany the litigating parties to attend the trial. The litigating parties may speak at the trial if the presiding judge allows it.
In the circumstances of the preceding Paragraph, the litigating parties may do the following without the help of their agents:
1. admitting the truth of a relevant matter;
2. reaching a settlement or agreement in mediation;
3. withdrawing a complaint or application; and
4. withdrawing appeals against judgments or rulings.

For matters governed by Article 49-1, Paragraph 1 of this Act, when the parties do not have the resources to hire agents for the litigation, they may, according to the rules of legal aid, apply to the administrative court for appointing lawyers to act as the agents for the litigation.
When the parties to litigation appeal a judgment or a ruling and apply to the administrative court under the preceding Paragraph, the administrative court making the judgment or the ruling should send the case file to the higher administrative court.
The Judicial Yuan shall promulgate the rules for appointing lawyers to act as litigation agents after consulting with the Ministry of Justice and the Taiwan Bar Association.

An advocate shall produce a Power of Attorney upon conducting the initial act of litigation, except where the advocate is retained by a party orally and such retention is recorded in the transcript by the administrative court clerk.

An advocate has the authority to conduct all acts of litigation with regard to the case for which he/she is retained, except that he/she may not, without special authorization for him/her to do so: abandon the claim, admit the claim, voluntarily dismiss the case, settle the case, initiate counterclaims, take an appeal from a judgment, initiate a motion for rehearing, or appoint another advocate.
The provision of the proviso of the preceding Paragraph shall apply mutatis mutandis to acts concerning compulsory execution or collection of a thing in dispute.
Any restriction on the authority provided in Paragraph 1 shall be specified in the Power of Attorney or transcript provided in the preceding Article.

In cases where there are two or more advocates, each advocate may represent the party independently.
Retention in violation of the provision of the preceding Paragraph does not undermine the representation by the advocate independently.

An advocate's authority shall not terminate by reason of the death, bankruptcy, or loss of the capacity to litigate of the party represented, nor shall it terminate by reason of a change of the statutory agent, or revocation or reformation of the government agency.

The termination of an advocate's retention shall be made to the administrative court in writing and served upon the opposing party by the administrative court.
In cases of termination of retention by an advocate, such advocate shall continue to conduct all acts necessary to protect the rights of the party represented for a period of fifteen days from the day of expression of the intention to terminate retention.

A party or an advocate may, with the permission of the presiding judge, appear with an assistant during a court session. The number of assistants shall be no more than two persons.
Whenever deemed necessary, the presiding judge may order a party or an advocate to appear with an assistant during a court session.
Whenever the presiding judge deems that the assistant provided in the preceding two Paragraphs is not suitable, he/she may revoke its permission or prohibit such assistant to continue the acts of litigation.

Article 75, Article 75 and Article 77 of the Code of Civil Procedure shall apply mutatis mutandis to the circumstances prescribed in this Section.

Unless otherwise provided for, a pleading submitted by a party shall indicate the following matters:
1. The full name and domicile or residence of the parties; in the case of a juridical person, government agency, or other association, its name, location, office, or place of business;
2. If the party has a statutory agent, representative, or administrator, his or her full name and domicile or residence;
3. If the party has an agent to the litigation, his or her full name and domicile or residence;
4. Any statement required to be made in the pleading;
5. Factual and legal statement;
6. The evidence necessary to prove, or make a preliminary showing of, the fact;
7. The annexed documents and the number thereof;
8. The administrative court; and
9. The date.
It is advisable that a pleading indicate the date of birth, occupation, number of the document that proves identity, number of profit-seeking enterprises, and telephone number, and the relationship between the statutory agent, representative or administrator, and the juridical person, government agency or association, and other information that suffices to identify the person submitting the pleading.
The Judicial Yuan shall prescribe the rules concerning the format, manner of indication, and effects of a pleading. The administrative court may reject pleadings not made under such rules.
The parties may submit the pleading to the administrative court through technological devices; the scope, procedure, effect and other implementation rules shall be prescribed by the Judicial Yuan.
If the pleading submitted by the parties fails to comply with the rules prescribed in accordance with the preceding Paragraph, the submission of pleadings does not have a legal effect.
Other relevant parties to the litigation may also transmit their litigation documents to the administrative court through technology equipment, and the preceding two paragraphs apply to such a situation.

The parties or their statutory agents, representatives, administrators or advocates shall sign their names or impress their seals on the pleadings. If fingerprints are impressed instead, another person shall write the full name for such that person, indicate the reason for impressing fingerprint, and sign his or her own name.
If the pleadings as referred to by the preceding Paragraph are transmitted through technology equipment in accordance with the law, they shall be as effective as the pleadings with names signed or seals impressed. The same also applies to litigation documents transmitted by other relevant parties to the litigation transmitted through technology equipment.

Articles 118 to 121 inclusive of the Code of Civil Procedure shall apply mutatis mutandis to the circumstances prescribed in this Section.

Except for oral-argument sessions, any motion or statement concerning the litigation, except as required by this Act to be made in pleadings, may be made orally before the administrative court clerk.
In the case provided in the preceding Paragraph, the administrative court clerk shall record it in the transcript and sign therein.
The provisions of Article 57 of this Act and Article 118 to Article 120 inclusive of the Code of Civil Procedure shall apply mutatis mutandis to the transcript provided in the preceding Paragraph.

Unless otherwise provided, service of process will be administered by the administrative court clerk ex officio.

Service of process shall be effectuated by an execution officer or post office delegated by the administrative court clerk.
In cases of service effectuated by a post office, the relevant postman shall be deemed the person who effects service; the implementation rules shall be promulgated by the Judicial Yuan in collaboration with the Executive Yuan.

An administrative court may request the district court at the place where service is to be effectuated to effectuate the service.

Service upon a person without the capacity to litigate shall be effectuated upon all of his/her statutory agents. However, where there are two or more statutory agents and the place where service shall be effectuated with regard to some of them is unknown, service may be effectuated upon the other statutory agents only.
Service upon a juridical person, a central or local government agency or an unincorporated association shall be effectuated upon its representative or administrator.
Where there are two or more representatives or administrators, service may be effectuated upon one of the representatives or administrators.
Where a person without the capacity to litigate conducts act of litigation without identifying his/her statutory agent to the administrative court, service may be made by the administrative court upon such person without the capacity to litigate before the defect is rectified.

Service upon a foreign juridical person or association which has set up an office or a place of business in the R.O.C. shall be effectuated upon its representative or administrator in the R.O.C.
Where there are two or more representatives or administrators in the preceding Paragraph, service may be effectuated upon one of the representatives or administrators.

Where there is no limitation on an advocate's authority to receive service, service shall be effectuated upon the advocate. However, where the presiding judge considers it necessary, he or she may order the service to be effectuated also upon the party represented.
For matters governed by the first Paragraph of Article 49-1, the authority of an advocate to receive service is not subject to limitation.
In the situations where the presiding judge considers it necessary to order the service to be effectuated also upon the party represented, as stipulated by the second part of the first Paragraph of this Article, the service takes effect when the service was effectuated upon the advocate.

Where the party or his/her agent has appointed an agent of service and notice of such appointment has been given to the administrative court in which the litigation is pending, service shall be effectuated upon the agent of service. However, the presiding judge may order the service to be effectuated upon the party represented when he/she considers it necessary to do so.

Except as otherwise notified by the party or the agent, where an agent of service has been appointed and such appointment has been notified to the court, such appointment shall take effect with regard to the administrative courts of all instances within the same geographic boundaries.

Where the parties or agents have no domicile, residence, principal office or place of business in the R.O.C., they should appoint an agent of service and provide notice of such appointment to the administrative court in which the litigation is pending,

Where the parties or agents fail to appoint an agent of service in accordance with the preceding Article, the administrative court may effectuate the service of process by delegating a post office to dispatch the paper to be served by a registered mail.

Service shall be effectuated in the domicile or residence, office or place of business of the person to be served; but service may also be effectuated at the place where the person to be served is found.
Service upon the representative or an administrator of a juridical person, a government agency or an unincorporated association shall be effectuated in their office, place of business or the government agency's office; but service may also be effectuated at the place where the person to be served is found or his/her domicile or residence.
Where the person to be served has an employment place, service may be effectuated at such place.

When the person to be served cannot be found in his/her domicile or residence, office, place of business or the government agency's office, service may be effectuated by leaving the paper with his/her cohabitant, employee of suitable age and discretion or the master of the house who lives together with the person to be served.
The persons who are designated to receive mails at the place to be served as provided in the preceding Article shall be regarded as the cohabitant, or employee as provided in the preceding Paragraph.
The provisions of the two preceding Paragraphs shall not apply to cases where the cohabitant, employee or the master of the house who lives together with the person to be served or the person designated to receive mails is the opposing party.

Where service cannot be effectuated in accordance with the provisions of the two preceding Articles, it may be effectuated by depositing the paper with the autonomous agency or police department at the place where the service shall be effectuated. In such cases, two copies of notice of service shall be made with one copy posted on the front gate of the domicile or residence, office, or place of business of the person to be served and the other copy left with his/her neighbor for delivery or placed in the mailbox or any other appropriate location of the place of service.
In cases of the preceding Paragraph, if the postman is the person who effects service, the service may be effectuated by depositing the paper at a neighboring post office.
Service by deposit shall take effect ten days from the day of the deposit.
The depository agency or institute shall keep the deposited paper for two months from the day of deposit.

Where the person to be served refuses to receive service without legal grounds, service will be effectuated by leaving the paper at the place of service.
When there exist circumstances under which service cannot be effectuated by leaving the paper in accordance with the provision of the preceding Paragraph, the provision of the preceding Article shall apply mutatis mutandis.

Unless effectuated by a post office, no service will, without the permission of the presiding judge, the commissioned judge, the assigned judge, or a judge sitting in the district court at the place of service, be effectuated on Sunday or other holidays, neither before sunrise nor after sunset, except where the person to be served upon does not refuse to receive service.
The court clerk shall indicate in the paper served the permission provided in the preceding Paragraph.

Where the papers to be served are delivered to the person to be served in the court by the administrative court clerk, it should order the person to be served to issue an acknowledgment of receipt to be included in the dossier.

Where service is to be made in a foreign country or overseas, it shall be effectuated by the competent authorities of such country, or the relevant R.O.C. embassy or consulate office, or other authorized institutes or organizations in that country requested to do so.
Where service cannot be effectuated in accordance with the provision of the preceding Paragraph, it may be effectuated by dispatching the paper to be served by registered and receipt requested mail.

Service upon an R.O.C. ambassador/minister envoy/consul, or any other staff stationed in a foreign country shall be effectuated by the Ministry of Foreign Affairs requested to do so.

Service upon a soldier in the military or on a warship shall be effectuated by the competent military agency or officer requested to do so.

Service upon a prisoner shall be effectuated by the chief officer in charge of the prison requested to do so.

The administrative court may, on motion or on its own initiative, order service upon a party to be effectuated by constructive notice in the following circumstances:
1. If the place where service shall be made is unknown;
2. Where service effectuated in the domicile or residence or office of a person who enjoys immunity is ineffective;
3. Where service which should be effectuated in a foreign country cannot be effectuated in accordance with the provision of Article 77, or it is foreseeable to be futile even if it has been so effectuated.

Service by constructive notice shall take effect twenty days from the date of posting the notice or summons on the administrative court's announcement site or the court's website, and in case of publication in an official gazette or newspaper, from the last day of such publication; where service is effectuated in accordance with Subparagraph 3 of the preceding Article, such service shall take effect sixty days thereafter. Nevertheless, service effectuated by constructive notice upon the same party shall take effect the day after the date on which the notice is posted on the court's announcement site.

Upon consent by the relevant litigation person, the litigation documents may be transmitted through technological devices and the transmission has the same effect of service or notice.
The scope, procedure, effect and other implementation rules of the preceding paragraph shall be prescribed by the Judicial Yuan.
Article 126, Article 131, Article 135, Article 141, Article 142, Article 144, Article 148, Article 151and Article 153 of the Code of Civil Procedure shall apply mutatis mutandis to the circumstances prescribed in this Section.

Unless otherwise provided, the date for a court session shall be designated at the presiding judge's discretion.
Except under compelling circumstances, a court session may not be designated on Sunday or any other holiday.

After the presiding judge designates the date for a court session, the administrative court clerk shall issue and serve a summons upon the persons who have interests in the litigation. Notwithstanding, in cases where the presiding judge has informed such persons of the date in person and ordered them to appear accordingly, or where the persons who have interests in the litigation have notified the court in pleadings that they will appear accordingly, such act shall have the same effect as a service of summons.

Any act which is to be conducted in a court session shall be conducted in an administrative courthouse, except for any acts which cannot or are not appropriate to be conducted in an administrative courthouse.

A court session starts at the time when the case is called.
The date for a court session may be altered or postponed for compelling reasons.
Unless otherwise provided, the alteration or postponement of the date shall be decided by the presiding judge by a ruling.

Except as fixed by applicable laws, the time period is to be designated at the discretion of the administrative court or the presiding judge.
The time period which is designated by the administrative court or the presiding judge begins to run from the service of the paper bearing the designation of the period, or where no service is required, from the time when the decision designating the period is announced.
The Civil Code shall govern the calculation of a period of time.

Where a party does not reside within the jurisdictional boundaries of the administrative court, the time needed for transportation shall be deducted in calculating a period fixed by applicable laws, except where the party's advocate resides within the jurisdictional boundaries of the administrative court and has the authority to conduct the act of litigation which shall be conducted within such period.
The Judicial Yuan shall prescribe the time needed for transportation which shall be deducted as provided in the preceding Paragraph.

A time period may be extended or shortened for compelling reasons, except for a peremptory period.
A ruling to extend or shorten a time period shall be made by the administrative court, except where the period was designated by the presiding judge, where upon such ruling shall be made by the presiding judge.

Where a peremptory period is not obeyed due to a force majeure or any other reason not imputable to him/her, one may move for restoration to status quo ante within one month or the equivalent days of the peremptory period, if such period is less than one month, after the reason terminates.
The period provided in the preceding Paragraph may not be extended or shortened.
No motion for restoration to status quo ante may be filed after a period of one year has elapsed from the time of failure to observe the peremptory period; the same applies to failure to observe the period for initiating a litigation as provided in Article 106 after a period of three years has elapsed.
The motion as provided in the first Paragraph shall be filed in pleadings indicating the reason for the failure to observe a period and the date when it extinguishes.

A motion for restoration to status quo ante from a failure to observe the period for appeal from a judgment or ruling shall be filed to the administrative court rendering the decision; a motion for restoration tostatus quo ante from a failure to observe any other period shall be filed to the administrative court having jurisdiction over the act of litigation which shall be conducted within such period.
The act of litigation which should have been conducted within the time period shall be conducted at the same time when the motion for restoration to status quo ante is filed.

The motion for restoration to status quo anteand the act of litigation conducted shall be decided jointly by the administrative court in which the motion is filed; but where the original administrative court considers that the motion should be granted and forwards the appeal from the judgment or ruling to its superior administrative court, such motion and appeal shall be decided jointly by the superior administrative court.
Article 282 shall apply mutatis mutandis to the circumstances where the decision is amended due to restoration to status quo ante.

The commissioned judge or the assigned judge may designate a date or a time period for the acts which he/she conducts.
Articles 84 to 87 inclusive, Paragraphs 1 and 2 of Article 88 and Article 90 shall apply mutatis mutandis to the date and time period designated by the commissioned judge or the assigned judge.

Pleadings presented by the parties, transcripts, written decisions, and other documents concerning the litigation which shall be maintained by the administrative court shall be compiled by the administrative court clerk as a dossier.
The relevant regulations handling the destruction or loss of civil or criminal litigation dossier shall apply mutatis mutandis to the destruction or loss of a dossier.

A party may apply to the administrative court clerk for inspection of, transcribing, making a copy of or photographing the documents included in the dossier, or for a written copy, photocopy, or excerpted copy thereof with expenses advanced.
Where a third party files an application as provided in the preceding Paragraph with the parties' consent or with a preliminary showing of his/her legal interests concerned, the administrative court must decide the application.
The Judicial Yuan shall prescribe the rules governing the inspection of the dossier by parties, their advocates, interveners as provided in Article 44 and other third party with permission.

Unless otherwise provided in applicable laws, the draft of a decision, or any document concerning its preparation or deliberation may not be inspected, transcribed, copied or photographed by the parties or a third party, nor may any written copy, photocopy or excerpted copy thereof be given; the same shall apply to a written decision that has not be announced, published or signed by the judge.

Litigation expenses refer to the court costs and other necessary costs to conduct litigation and shall be borne by the losing party of the litigation; however, if a decision is rendered in accordance with the provision of Article 198, the litigation expenses shall be borne by the defendant.
In initiating a litigation, court costs of NTD 4,000 shall be collected per case. In matters that shall be subject to the procedure of summary proceedings, court costs of NTD 2,000 shall be collected.

Where multiple claims are asserted in one litigation, or the claim is amended or added or a counterclaim is initiated, no additional court costs will be collected.

In matters of appeal from a judgment, an additional half of the court costs shall be collected in accordance with the provisions of Paragraph 2 of Article 98.
No court costs will be collected on a repeated appeal from a judgment rendered after the case has been remanded or transferred by a superior court, or on an appeal from a judgment rendered by the transferee court after the case is transferred in accordance with the provision of Paragraph 2 of Article 257.

In cases of a rehearing proceeding, court costs shall be collected in accordance with the provisions of Paragraph 2 of Article 98 and Paragraph 1 of the preceding Article, in accordance with the court instances before which such proceeding is initiated.
To initiate motion for rehearing against a ruling with binding effect, court costs of NTD 1,000 shall be collected.

Court costs of NTD 1,000 shall be collected on an appeal taken from a ruling.

No costs will be collected on motions or statements, however, court costs of NT$ 1,000 shall be collected on motions prescribed in below:
1. A motion for intervention or for denying intervention;
2. A motion for restoration to status quo ante;
3. A motion to cease execution or a motion to revoke a ruling which grants to cease execution;
4. A motion to preserve evidence before initiating a litigation;
5. A motion for a retrial;
6. A motion for a provisional attachment or injunction, or a motion for revocation of a ruling for provisional attachment or injunction; and
7. A motion filed in accordance with Article 237-30.

Unless otherwise provided in applicable laws, the collection of the following items and their standards shall be prescribed by the Judicial Yuan:
1. Fees for photocopies, video recording, transcripts, translation, transportation, posting on the administrative court's website and publication in official gazettes and newspapers;
2. Daily fees and travel expenses of witnesses and interpreters;
3. Daily fees, travel expenses, compensation of expert witnesses and necessary fees for expert testimony; and
4. Other necessary fees for conducting acts of litigation and compulsory execution.
Fees for service effected by mail or telecommunication, and fees for meals, accommodation and transportation as incurred by personnel of administrative courts for conducting acts of litigation outside the courtroom shall not be collected additionally.

The relevant provisions of Chapter 3 of Part II shall apply to traffic adjudication cases if specific provisions are provided therein.

When an administrative court or a presiding judge appoints a lawyer as a special agent or agent to litigation in accordance with the law, the compensation of such a lawyer shall be set by the administrative court or the presiding judge.
The lawyer's compensation referred to in preceding Paragraph and the lawyer's compensation for matters governed by the first Paragraph of Article 49-1 are part of the litigation expenses and are subject to a ceiling. The Judicial Yuan shall promulgate the standards by which such compensation is determined after consulting with the Ministry of Justice and the Taiwan Bar Association.
The administrative court shall set the amount of the lawyer compensation referred to in the preceding Paragraph in its final judgment or ruling. If the litigation ends without a judgment or ruling, the administrative court may set it by an order upon application.
Appeals can be made against the judgment or ruling that has set the amount of lawyers' compensations.

In cases of meritless expenses incurred by the intervener for reasons imputable to him/her, the court may order such intervener to bear partial or all of the expenses.
The expenses incurred as a result of intervention as provided in Article 44 shall be borne by the intervener. However, if the opposing party shall bear the litigation expenses pursuant to the provision of Paragraph 1 of Article 98 and the application of Article 79 to Article 84 inclusive of the Code of Civil Procedure mutatis mutandis, the expenses shall be borne by such party.

Unless otherwise provided in applicable laws, the court costs shall be advanced by the parties. When the party fails to advance the costs, the court should order the party to advance the court costs within the prescribed period; if the party fails to advance the court costs within the prescribed period, the administrative court should dismiss its case, appeal from a judgement, appeal from a ruling, a motion for rehearing or other motions.
The presiding judge may order the parties to advance the expenses necessary for conducting litigation proceeding; if the party fails to advance expenses within the prescribed period, the expenses shall be disbursed by the national treasury, and after the judgment has become binding, the court may order by a ruling on its own initiative to collect such expenses from the person who shall bear the litigation expenses.
The court ruling provided in the preceding Paragraph may serve as a title for execution.

Except in cases where there is manifestly no prospect for a party to prevail in the litigation, where a party lacks the financial means to pay the litigation expenses, the court shall, by ruling on a motion, grant litigation aid.

A motion for litigation aid shall be filed with the administrative court in which the litigation is pending.
A preliminary showing shall be made on the fact of lack of financial means to pay litigation expenses.
In place of the preliminary showing provided in the preceding Paragraph, a promissory note may be provided by a person who owns assets within the jurisdictional boundaries of the administrative court.
The promissory note provided in the preceding Paragraph must bear an expressed covenant that the issuer will disburse the litigation expenses when the movant is ordered to bear the litigation expenses.

A party will be temporarily exempted from paying litigation expenses where a motion for litigation aid is granted.

The following provisions of the Code of Civil Procedure shall apply mutatis mutandis to the circumstances prescribed in this Division: Article 77-26, from Article 79 to Article 85, from Article 87 to Article 94, Article 95, from Article 96 to Article 106, Article 108, Article 109-1, from Article 111 to Article 113, Paragraph 1 of Article 114, Article 114-1, and Article 115.