Administrative Procedure Act Article 99
A statement of dissatisfaction with an administrative disposition filed with an authority without jurisdiction over the matter as a result of failure of the authority rendering the disposition to give information or the information given by such authority is erroneous, the authority [without jurisdiction] shall refer the matter to the competent authority within ten days and notify the party accordingly.In the situation described in the preceding paragraph, the statement of dissatisfaction shall be deemed to have been filed ab initio with the competent authority.
中文原文 行政程序法第99條
對於行政處分聲明不服，因處分機關未為告知或告知錯誤致向無管轄權之機關為之者，該機關應於十日內移送有管轄權之機關，並通知當事人。
前項情形，視為自始向有管轄權之機關聲明不服。
前項情形，視為自始向有管轄權之機關聲明不服。