Official Document Formats Act Article 12-1

Regulations governing the preparation, transmission, safekeeping, anti-counterfeiting, and confidentiality of official documents of government agencies sent via telegraph, telex, fax, or other electronic means shall be stipulated by the Executive Yuan. Where provisions are otherwise stipulated by individual government agencies, such provisions shall prevail.
中文原文 公文程式條例第12-1條
機關公文以電報交換、電傳文件、傳真或其他電子文件行之者,其制作、傳遞、保管、防偽及保密辦法,由行政院統一訂定之。
但各機關另有規定者,從其規定。

English translation for reference only; the Chinese text prevails. Not legal advice.