All cost and expenses arising out of an administrative procedure shall be borne by the administrative authority, with the exception of cost and expenses incurred solely for the benefit of the party or an affected person.
Where the procedure has had obvious delay caused by the occurrence of any event attributable to the party or an affected person, the cost and expenses incurred as a result of such delay shall be borne by such party or person.

A witness or expert witness is entitled to claim payment by the administrative authority of per diem allowance and traveling expenses as specified by law, and an expert witness is entitled to claim, in addition thereto, a reasonable amount of remuneration.
A witness or expert witness may request that the administrative authority make advance payment of the expenses and remuneration payable under the preceding paragraph, in such amount as the administrative authority may determine at its discretion.
Unless otherwise provided by law, the schedule of standard cost and expenses payable under paragraph 1 hereof shall be established by the Executive Yuan.