Administrative Appeal Act Article 91
While an administrative appeal decision is eligible to file an administrative litigation in which the statement of notification state the agency without jurisdiction of administrative litigation in mistake, and causes the plaintiff file an administrative litigation to the agency without jurisdiction, the agency shall transfer the administrative litigation pleading together with all relevant materials to the administrative court with jurisdiction and notify the plaintiff immediately.While an administrative litigation pleading was filed to the agency without jurisdiction as stipulated in last Paragraph shall be deemed as filed to the administrative court with jurisdiction at the first place.
中文原文 訴願法第91條
對於得提起行政訴訟之訴願決定,因訴願決定機關附記錯誤,向非管轄機關提起行政訴訟,該機關應於十日內將行政訴訟書狀連同有關資料移送管轄行政法院,並即通知原提起行政訴訟之人。
有前項規定之情形,行政訴訟書狀提出於非管轄機關者,視為自始向有管轄權之行政法院提起行政訴訟。
有前項規定之情形,行政訴訟書狀提出於非管轄機關者,視為自始向有管轄權之行政法院提起行政訴訟。