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.