Administrative Procedure Act Article 68

Service may be executed either by the administrative authority itself or through the post office.A document of an administrative authority duly sent by exchange of telegraphs, telex, facsimile or other electronic means shall be deemed to have been served by the administrative authority itself. Service to be executed through the post office shall be sent by regular mail services; provided that documents with material impact on the right or obligation of the person upon whom service is made shall be posted by registered mail. In the case of service of a document executed by the administrative authority itself, the officer in charge of the business or the officer responsible for service of process shall be the process server; and in the case of service executed through the post office, the postman shall be regarded as the process server. The Enforcement Rules Governing Service of Process by Post Office established under Article 3 of the Enforcement Law of the Code of Civil Procedure shall apply mutatis mutandis to service executed through the post office in pursuance of the preceding paragraph.
中文原文 行政程序法第68條
送達由行政機關自行或交由郵政機關送達。
行政機關之文書依法規以電報交換、電傳文件、傳真或其他電子文件行之者,視為自行送達。
由郵政機關送達者,以一般郵遞方式為之。
但文書內容對人民權利義務有重大影響者,應為掛號。
文書由行政機關自行送達者,以承辦人員或辦理送達事務人員為送達人;其交郵政機關送達者,以郵務人員為送達人。
前項郵政機關之送達準用依民事訴訟法施行法第三條訂定之郵政機關送達訴訟文書實施辦法。

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