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.