Company Act Article 28-1
Where service of any official document which should be served to a company may be executed by way of electronic transmission.Where service of any official document which should be served to a company can not be executed for any reason, such official document may be served on the responsible person of the said company. If the service still can not be executed, a public notice of such official document may be made instead.Regulations governing the service by way of electronic transmission shall be prescribed by the central competent authority.
中文原文 公司法第28-1條
主管機關依法應送達於公司之公文書，得以電子方式為之。
主管機關依法應送達於公司之公文書無從送達者，改向代表公司之負責人送達之；仍無從送達者，得以公告代之。
電子方式送達之實施辦法，由中央主管機關定之。
主管機關依法應送達於公司之公文書無從送達者，改向代表公司之負責人送達之；仍無從送達者，得以公告代之。
電子方式送達之實施辦法，由中央主管機關定之。