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.