Regulation on the Electronic Exchange Operations of Official Documents of Government Agencies Article 5
The official documents that are exchanged electronically need not be affixed with a seal or signed, and the text may be laid out to read horizontally from left to right.
中文原文 機關公文電子交換作業辦法第5條
機關公文以電子交換行之者，得不蓋用印信或簽署，並得採由左而右之橫行格式製作。