Polling stations for elections for public office shall be set up in government agencies or institutions, schools, public places or other appropriate places on the basis of the size of the area of the electoral district and the distribution of voters.
The locations of the polling stations specified in the preceding paragraph shall be equipped with barrier-free facilities. If such choices are not available, the stations shall use appropriate auxiliary equipment and tools to provide assistance to persons with physical disabilities so that they may cast their ballots. The election commission shall appropriately increase the number of workers available to assist persons with physical disabilities according to the level of barrier-free access available in the stations.
Depending on the actual circumstances, for the election for indigenous public officials, the election commission may establish standalone polling stations or hold the voting in the polling station for the regional election.
Polling stations shall only admit qualified voters, children under the age of 6 who are in the care of a voter, the family member or companion accompanying a qualified voter as specified in Paragraph 3 of Article 18, and workers with credentials issued by an election commission. This shall not apply to prosecutors who, by law, require access to polling stations for the performance of their duties.
After the polls close, polling stations shall immediately transform into ballot counting stations and shall publicly count the ballots. After all ballots have been counted, the chief administrator and the chief supervisor of the ballot counting station shall announce the result of the ballot count as it appears on the vote and ballot count report form and shall immediately post it at the entrance of the ballot counting station, sign duplicate copies of the vote and ballot count report form, provide the signed copies to the political parties that recommended candidates and the representatives of candidates not recommended by political parties; each political party or representative shall only receive one copy.
After the polls have closed and all ballots have been counted, the chief administrator of the polling and ballot counting station and the chief supervisor shall jointly separate, package and seal the surplus ballots, valid ballots, invalid ballots, and the list of qualified voters, then sign their name or affix their seal across the sealed opening and transfer the sealed items to the township/city or district office, which shall forward them to the special municipality or county(city) election commission for safekeeping.
The ballots referenced in the preceding paragraph shall only be unpacked when prosecutors or the court exercise their legal right to do so.
After all ballots have been counted, the ballots and the list of qualified voters referenced in Paragraph 6 shall be retained for the period stipulated below:
1. Residual ballots shall be retained for one month.
2. Valid ballots and invalid ballots shall be retained for six months.
3. The list of qualified voters shall be retained for six months.
If a lawsuit is filed during the retaining period detailed in the preceding paragraph, the retaining period for the portion relating to the lawsuit shall be prolonged and shall expire three months after the final judgement.

The election commission shall dispatch one chief administrator of the polling and ballot counting station and several administrative staff members to handle polling and ballot counting.
The chief administrator specified in the preceding paragraph shall be a current civil servant or public-school teacher. Not less than one-third of the administrative staff members specified in the preceding paragraph shall be current civil servants or public-school teachers who are selected based on recommendations solicited from government agencies and public schools at all levels. The government agencies and public schools asked to provide recommendations and the government agency personnel, and school faculty and staff given such assignments shall not be permitted to refuse.
The special municipality or county (city) election commission shall request security personnel for the polling and ballot counting stations from the local police agencies.

Each polling and ballot counting station shall have one chief supervisor and several subordinate supervisors to supervise polling and ballot counting. There shall be at least two supervisors for each polling and ballot counting station, but if there is only one candidate, there shall only be one supervisor.
The chief supervisor shall be a current or former civil servant or public-school teacher who is selected by the election commission based on recommendations solicited from government agencies and public schools at all levels. The government agencies and public schools asked to provide recommendations and the government agency personnel, and school faculty and staff given such assignments shall not be permitted to refuse.
Supervisors shall be recommended pursuant to the following methods and shall be examined and dispatched by the election commission:
1. For elections for public office, the recommendations shall be equally divided among the candidates; however, for candidates recommended by political parties, the recommendations shall be provided by the political parties involved.
2. If an election for public officials and the election for president and vice president are held on the same day, the supervisors shall be recommended in accordance with the provisions prescribed in Paragraph 2, Article 55 of Presidential and Vice-Presidential Election and Recall Act.
3. If an election for legislators, mayor of a special municipality, or mayor of a county (city) and elections for other local public offices are held on the same day, the supervisors shall be recommended by the candidates for legislator, mayor of a special municipality, or mayor of a county (city) in accordance with the provisions prescribed in Subparagraph 1.
4. For the recall of public officials, the recommendations for supervisors shall be equally divided between the primary person who proposed the recall and the person subject to recall.
Candidates, political parties, the primary person who proposed a recall, and persons subject to recall may designate the polling stations and ballot counting stations where the supervisors they recommended shall supervise the voting and ballot counting. If the number of the supervisors appointed exceeds the specified quota of the polling stations and ballot counting stations, the supervisors shall be decided by drawing lots. Polling stations and ballot counting stations shall not be permitted to have all supervisors recommended by the same political party.
Except when there is only one candidate, if the recommendations are not sufficient to provide two supervisors for each polling station, the election commission may select persons from the following list to fill the vacancy:
1. Impartial members of local society
2. Staff of government agencies or institutions, associations, and schools
3. Students in colleges and universities who have reached legal age
Regulations governing eligibility, recommendation procedures, and rules governing their duties shall be determined by the Central Election Commission.

Polling and ballot counting workers shall receive remuneration, which shall be adjusted according to cost of living; the basis of the amount shall be set by the Central Election Commission and reported to the Executive yuan for approval.

The workers of the polling and ballot counting stations shall attend the lectures and training held by the election commissions.

Commissioners, supervisors, and staff of the election commissions at all levels, personnel handing election affairs in township/city or district offices, and polling and ballot counting station workers who die, become disabled, or are injured in the performance of their duties may apply for compensation in accordance with the provisions relevant to their position.
For those in the preceding paragraph who cannot apply for compensation based on their position, compensation shall be paid by the election commission. The recipient of the compensation, base amount, procedures for dispensing compensation and other related matters shall be prescribed by the Central Election Commission.
Article 62
Ballots shall be printed, distributed and used by election commissions of the electoral districts in accordance with the provisions prescribed in the following subparagraphs:
1. Elections for regional and indigenous legislators and local public office shall have the assigned candidate number, name, and photo of each candidate printed on each ballot. For candidates who are recommended by a political party, the name of the political party shall be printed; for candidates not recommended by a political party, “none” shall be printed.
2. Elections for legislators at-large and legislators residing overseas shall have the assigned number, emblem, and name of each political party printed on each ballot.
The political party emblems specified in Subparagraph 2 of the preceding paragraph shall be limited to emblems registered through the central competent authority; unregistered emblems shall not be printed.
The ballots specified in Paragraph 1 shall be printed by the special municipality and county (city) election commissions in the format and color determined by the Central Election Commission and under the on-site supervision of supervisory committee members; the ballots shall be handed to the chief administrator of each polling station one day before election day. The chief administrator and chief supervisor shall jointly count and check the received ballots.

The ballots shall be printed,distributed and applied by the election commission pursuant to electoral district according to the provisions prescribed in the following Subparagraphs:
1.For the regional election and the indigenous election of central public officials and the election of local public officials,the S/N,name and photo of each candidate shall be printed on each ballot.The name of the political party shall be printed as well for a candidate recommended by the political party involved;NONE shall be printed for a candidate not recommended by the political party.
2.For the national integrated election and the overseas election of central public officials,the sequence, mark and name of the political parties shall be printed.
The mark of the political party referred to in Subparagraph 2 of the preceding paragraph shall be limited to the mark registered through the central competent authority and the unregistered mark will not be printed.
The ballots referred to in Paragraph One shall be printed by the municipal or county(city) election commission in the format and color prescribed by the Central Election Commission and under the on-site supervision of the supervisors,and shall be handed to the chief administrator of each polling station 1 day before polling day.The chief administrator shall count and check the ballots received jointly with the chief supervisor in public.

Qualified voters shall vote by using a voting marker prepared by the election commission to select one candidate by marking the circular symbol in the column labeled “select”. However, for legislators at-large and legislators residing overseas, voters shall select one political party.
After marking the ballot, the voter shall not show the ballot to any other person.
Special municipality and county (city) election commissions shall have the voting marker specified in Paragraph 1 made according to the specifications determined by the Central Election Commission.

Ballots shall be regarded as invalid under any of the following circumstances:
1. More than one candidate or political party is marked.
2. The ballot used is not a ballot made and distributed by the election commission.
3. The circular symbol is marked in such a way that it cannot be identified which party or candidate has been selected.
4. The circular symbol has been altered.
5. The ballot is signed, affixed with a seal or fingerprint, or has any added text or symbols.
6. The ballot is torn and not complete.
7. The ballot is contaminated in such a way that it cannot be identified which candidate or political party has been selected.
8. The ballot is blank and unmarked.
9. The voting marker prepared by the election commission was not used.
The invalid ballots specified in the preceding paragraph shall be at the joint determination of the chief administrator of the ballot counting station and the chief supervisor; any dispute shall be decided through a vote by the supervisors. If there is a tie between the positive and negative votes, the ballot shall be regarded as valid.

Within the polling station or ballot counting station, the following conduct shall result in removal by the chief administrator and chief supervisor:
1. Making noise or causing a disturbance to induce others to vote or not to vote and refusing to desist
2. Carrying weapons or hazardous articles into the station
3. Wearing or displaying flags, badges, objects or clothing of political parties, political groups, or candidates and refusing to desist
4. Disrupting the counting of ballots or obstructing others observing the ballot count and refusing to desist
5. Committing any other misconduct and refusing to desist
If a voter commits any of the acts specified in the preceding paragraph, the ballot cast by the said voter shall be withdrawn and the facts shall be recorded under their name on the list of qualified voters. For serious incidents, a written report shall be submitted to the election commission.
Only persons performing official duties shall be permitted to carry mobile phones or equipment with photographic capabilities into a polling station. This restriction shall not apply to mobile devices that have been powered off.
Photographic equipment shall not be used inside of a polling station to scrutinize the ballot selections of voters.

If a natural disaster or force majeure occurs prior to or on election day, or is predicted to do so, and causes any polling station or ballot counting station to be unable to conduct voting or count ballots, it shall be handled in accordance with the following provisions:
1. For elections at or above the county (city) level, the special municipality or county (city) election commission shall report this to the Central Election Commission and seek approval to set an alternate date for voting and counting ballots, or the special municipality or county (city) election commission shall directly change the location of voting and ballot counting and shall report this to the Central Election Commission for future reference.
2. For elections other than those specified in the preceding paragraph, the special municipality or county (city) election commission shall change the date or venue for the ballot count and shall report this to the Central Election Commission for future reference.
If the polling stations and ballot counting stations specified in the preceding paragraph, where voting cannot be conducted or ballot counting cannot be carried out, reach a number that exceeds or is predicted to exceed one-third of the total polling stations and ballot counting stations in a special municipality or county (city), the responsible election commission shall at its own discretion determine the date change for voting and ballot counting within the district.
The date of the rescheduled voting and ballot counting shall be issued by public notice three days prior to the said date.
The Central Election Commission shall determine the measures governing the handling of natural disasters or forces majeures that occur prior to election day or on the day designated for voting and ballot counting.
If the election commission issues public notice of the date of the newly rescheduled election during the period designated for election campaign activities within the electoral district, the said period shall be prolonged until the day before the rescheduled election. However, if the length of time from the day public notice of the rescheduled election is issued until the day before the election is longer than the original period designated for election campaign activities, the new period shall be recalculated based on the day before the rescheduled election day.