Code of Civil Procedure Article 77-22

The appointed party who initiated an action in accordance with the provision of Article 44-2 may temporarily be exempted from paying the portion of the court costs more than NTD600,000 if the amount of court costs collected is more than NTD600,000.Court costs may be temporarily exempted from the collection on an action initiated in accordance with the provision of Article 44-3.After the action is concluded, the court of first instance shall make a ruling on its own initiative to collect court costs, which were temporarily exempted in accordance with the preceding two paragraphs or other regulations, from the party who should bear such costs. However, this does not apply if the legal person or foundation, as stipulated in Article 44-3, shall bear the litigation expenses or if other laws provide otherwise.