Regulations Governing the Implementation of Filing Company Registration Applications and Services by Electronic Means Article 12
The time of the electronic service shall be deemed as the time recorded by the information system of the competent authority when the company or its agent downloads such official documents. The statutory period therefor shall begin to run from the date following the day on which such electronic documents are downloaded.If the company or its agent fails to download such electronic documents within five days after the electronic documents have been transmitted to the electronic official document downloading platform by the competent authority, the competent authority shall take down such electronic documents and serve the official documents in hard copy.
中文原文 公司登記電子申請及電子送達實施辦法第12條
電子送達之時間，以中央主管機關之資訊系統所記錄公司或其代理人下載電子公文之時間為準，並自次日起算法定期間。
公司或其代理人未於主管機關傳送電子公文至電子公文下載平台後五個工作日內下載電子公文者，主管機關應取下該電子公文，改以紙本公文送達之。
公司或其代理人未於主管機關傳送電子公文至電子公文下載平台後五個工作日內下載電子公文者，主管機關應取下該電子公文，改以紙本公文送達之。