Administrative Procedure Act Article 49
Where an application based on law or regulation is submitted to an administrative authority by registered mail, it shall be deemed to have been duly filed on the day it is posted as shown by the postmark
中文原文 行政程序法第49條
基於法規之申請，以掛號郵寄方式向行政機關提出者，以交郵當日之郵戳為準。