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.