Administrative Appeal Act Article 14

An administrative appeal shall be filed within 30 days since one day after the date which administrative action is served or the expiration date of its publication period.While the administrative appeal is filed by the third party with interest at stake, the period stipulated in last Paragraph shall calculate since the date which she/he knows. However, in such case it is not allowed to file an administrative appeal while it is over 3 years after the date which administrative action is served or the expiration date of its publication period.Whether an administrative appeal is filed shall depend on the date which the administrative appeal pleading is received or processed by the agency which the administrative action was made or the agency with jurisdiction of administrative appeal.An administrative appellant files an administrative appeal to an agency other than the agency which the administrative action was made or the agency with jurisdiction of administrative appeal, the date which the agency received or processed the administrative appeal pleading at the first place shall be regarded as the administrative appeal was filed.
中文原文 訴願法第14條
訴願之提起,應自行政處分達到或公告期滿之次日起三十日內為之。
利害關係人提起訴願者,前項期間自知悉時起算。
但自行政處分達到或公告期滿後,已逾三年者,不得提起。
訴願之提起,以原行政處分機關或受理訴願機關收受訴願書之日期為準。
訴願人誤向原行政處分機關或受理訴願機關以外之機關提起訴願者,以該機關收受之日,視為提起訴願之日。

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