The High Administrative Court shall be the court of first instance for cases for ordinary proceedings. However, the District Administrative Court shall be the court of first instance for the following types of cases:
1. tax cases when the assessed amount of tax is 1,500,000 New Taiwan Dollars or smaller.
2. cases that arise from an administrative penalty of 1,500,000 New Taiwan Dollars or a smaller amount, or other accompanying punitive or administrative regulatory acts.
3. other cases related to property relations in public law, and the value of the subject matter is 1,500,000 New Taiwan Dollars or less.
4. other cases that should be adjudicated by the District Administrative Court per statutory law or as designated by the Judicial Yuan.
The amount of 1,500,000 New Taiwan Dollars in the preceding Paragraph may be raised by the Judicial Yuan, if needed, to 10,000,000 New Taiwan Dollars through an Order.

To initiate a litigation, a complaint shall be submitted to the administrative court and indicate the following matters:
1. The parties;
2. Statement for initiating litigation; and
3. The claim and the occurrence giving rise to such claim.
It is advisable to indicate in the complaint, matters related to the applicable procedures, evidence and other matters in preparation of oral argument; where there was an administrative appeal, the appeal decision shall be appended.

Unless otherwise provided in this Act, the litigation provided in Article 4 and Article 5 shall be filed within a peremptory period of two months after the day which the administrative appeal decision is served. However, where the fact becomes known thereafter to the person who has interests in the litigation other than the administrative appellant, the period shall calculate since the date which he/she knows.
It is not allowed to file a litigation as provided in Article 4 and Article 5 if it has been over three years after the date which the administrative appeal decision is served.
If no administrative appeal procedure is required before filing a litigation as provided in Article 4 or Paragraph 2 of Article 5, the litigation shall be filed within a peremptory period of two months after the day which the administrative disposition is served or published.
If no administrative appeal procedure is required before filing a litigation as provided in Paragraph 1 of Article 5, the litigation can only be filed after the expiration of the period to conduct the prescribed action; no litigation can be filed if such period has expired for three years.

In any of the following circumstances, the administrative court shall dismiss the plaintiff's complaint by a ruling. However, if the defect is rectifiable, the presiding judge shall order the plaintiff to rectify the defect within a time period before dismissing the complaint:
1. The case, by its nature, shall not be adjudicated by an administrative court, and no transfer of the case may be made.
2. The administrative court in which the litigation is pending does not have jurisdiction over the litigation; neither can a court be designated to adjudicate the case, nor can a transfer of the case by ruling be made;
3. The plaintiff or defendant lacks the capacity to be a party to the litigation;
4. When acting in litigation, the plaintiff or defendant is not legally represented by his or her agent designated a statute, representative, or administrator.
5. The litigation was initiated by the agent of the party to the litigation, and the agent lacks the authority to do so.
6. The litigation was not initiated within the period required by the statutes;
7. The litigation was initiated while the same litigation was initiated earlier and is still pending at an administrative court or other courts.
8. The litigation was initiated again while the same claim was adjudicated, decided by a final judgment, and then withdrawn by the claimant.
9. The subject matter of the claim was adjudicated by a final judgment, settlement, or mediation.
10. The litigation was not initiated through the formality required by statutes, or it fails to satisfy other statutory requirements.
11. The litigation was initiated maliciously, improperly, or to abuse the procedure, or with serious negligence, and the factual or legal claims lack a reasonable basis.
The preceding Paragraph shall apply mutatis mutandis to a litigation to revoke administrative acts or a litigation demanding the performance of certain obligations in which the defendant agency is misnamed in the plaintiff's complaint.
If the plaintiff's claim satisfies one of the following conditions, the administrative court may dismiss the claim through a judgment without oral argument. However, if the defect may be rectified, the presiding judge shall designate a period for the plaintiff to rectify it before dismissing the plaintiff's claim:
1. Except the circumstances set out in Paragraph 2, the party to litigation cannot sue or be sued, or there are no public-law rights to be protected.
2. The facts alleged by the plaintiff are manifestly groundless in law.
In the circumstances provided for in the preceding three paragraphs, the defects may not be rectified after the court dismissed the plaintiff's claim for failure to rectify within the deadline.
The judgments and rulings as provided for in Paragraphs 1-3 may set out only the important parts. They may include motions filed by the plaintiff, the minutes of court proceedings, or other documents as an appendix.
When an administrative court dismisses the plaintiff's claim under Subparagraph 11 of Paragraph 1, the court may impose on the plaintiff, his or her representative, administrator, or agent a penalty equal to or less than 120,000 New Taiwan Dollars.
The penalty referred to in the preceding Paragraph shall be set out together with the ruling dismissing the plaintiff's claim. The ruling shall note that the persons punished may offer adequate security and stay the enforcement of the penalty.
If the plaintiff appeals against the ruling dismissing the plaintiff's claim, the penalty set out in the same court ruling is also considered appealed.
Paragraphs 1 and Paragraph 4 to Paragraph 8 apply mutatis mutandis to the matters regarding applications or motions.

Except where the plaintiff's case is dismissed or transferred by the administrative court in accordance with the preceding Article, the court shall serve the complaint on the defendant and may order the defendant to provide opinion in its answer.
The original administrative agency which rendered the administrative disposition, the defendant agency or the agency with jurisdiction of administrative appeal shall, upon receiving notification by the administrative court, submit the case files to the administrative court.

Whenever the presiding judge deems that it is suitable to conduct oral argument, he/she shall promptly designate a date for the oral-argument session.
Except in urgent cases, there shall be a preparation period scheduled for at least ten days between the day the complaint is served and the day scheduled for the oral-argument session as provided in the preceding Paragraph.

No litigation will be affected by the fact that the legal relation as the subject matter of the claim has been transferred to a third party when such litigation is pending. However, subject to the consent of both parties, the third party may move for assuming the litigation for a party.
In the case provided in preceding Paragraph, if only the opposing party disagrees, either the transferor party or the third party may move the administrative court for a ruling to permit the third party to assume the litigation.
An appeal may be taken from the ruling provided in the preceding Paragraph.
In cases where the administrative court is aware of the transfer of the subject matter of the claim, the court shall immediately notify the third party the fact that the litigation is pending in writing.
In cases where the legal relation as the subject matter of the claim has been transferred to a third party after the administrative appeal decision has been made, the transferee may file a litigation of revocation.

After the service of the complaint, the plaintiff may not amend his/her claim or raise additional claims, unless otherwise agreed by the defendant or determined appropriate by the administrative court.
Where the defendant proceeds orally on the merits of the principal case without objecting to the amendment or addition of claims, he/she shall be deemed to have agreed to such amendment or addition.
The amendment or addition of claims in case of any of the following circumstances shall be permitted:
1. Where the claim shall be adjudicated jointly with regard to several persons and one or several such persons who are not parties are joined as parties;
2. Where the claim is amended but the grounds of the pleadings remain the same;
3. Where the change of circumstances makes it necessary to replace the original claim with another claim;
4. Where a litigation of revocation was erroneously initiated while a litigation for a declaratory judgment shall be initiated;
5. Where the amendment or addition of claims should be permitted pursuant to Article 197 or other laws;
The preceding three Paragraphs shall not apply to the amendment or addition of claims to revoke an administrative disposition without going through administrative appeal procedure.
The administrative court's decision determining that there is no amendment or addition of claims or allowing the amendment or addition of claims is not reviewable. However, in litigation of revocation with ground that such disposition has not gone through administrative appeal procedure, the court's decision may be appealed along with the final judgment.

The defendant may, prior to the conclusion of the oral argument session, raise a counterclaim with the administrative court where the principal litigation is pending. However, no counterclaim can be raised for a litigation of revocation and a litigation demanding performance of certain obligations.
The plaintiff cannot raise another counterclaim in response to the defendant's counterclaim.
No counterclaim may be raised if it is subject to the exclusive jurisdiction of another administrative court or if it is neither related to the plaintiff's claim in the principal litigation nor related to the defendant's means of defense.
The administrative court may dismiss a counterclaim without prejudice where it is raised by the defendant for purposes of delaying litigation.

The plaintiff may, before the judgment has become binding, voluntarily dismiss the case in whole or in part, but the plaintiff cannot dismiss the case if such dismissal would be detrimental to protecting the public interest.
Where the defendant has proceeded orally on the merits of the principal case, such dismissal shall be subject to the defendant's consent.
A voluntary dismissal shall be made by pleadings. Notwithstanding, it may be made orally in the court session.
A voluntary dismissal made orally shall be indicated in the transcript and in the case where the opposing party was not present, such transcript shall be served on the opposing party.
The defendant is deemed to have agreed to the voluntary dismissal if the defendant does not object to such dismissal within ten days from the day of the court session in the case where the defendant appeared and did not express whether the defendant agreed or disagreed, or from the day of service of the transcript provided in the preceding Paragraph or the dismissal pleading in case where the defendant failed to appear in the court session or where the dismissal is made by pleadings.

Where the administrative court deems the voluntary dismissal of case as provided in the preceding Article is detrimental to the protection of the public interest. the court shall order, by a court ruling, to disallow such dismissal.
No appeal may be taken from the ruling provided in the preceding Paragraph.

If a district administrative court adjudicates a case through an ordinary proceeding because of a change in, or a partial withdrawal of, the plaintiff's claim, it becomes one of the categories that shall be adjudicated through small claims proceeding or traffic adjudication proceeding, the originally commissioned judge of the district administrative court shall adjudicate through small claims proceeding or traffic adjudication proceeding.
If a case is adjudicated by a district administrative court through an ordinary proceeding because of an addition to, a change in, or a counterclaim, the case or a part of it becomes one in the category which a high administrative court shall adjudicate, the matter shall be transferred through a court ruling to the high administrative court with jurisdiction.
If a case is adjudicated by a high administrative court through an ordinary proceeding, because of a change in, or a partial withdrawal of, the plaintiff's claim, the case becomes one in the category which a district administrative court shall adjudicate, the high administrative court shall transfer the case by a ruling to the district administrative court with jurisdiction.

Article 245, Article 246, Article 248, Article 252, Article 253, Article 257, Article 261, Article 263 and Article 264　of the Code of Civil Procedure shall apply mutatis mutandis to the circumstances prescribed in this Section.