Commercial Case Adjudication Act Article 14
When submitting a pleading to the court, the parties, related parties, interveners or participants, or agents ad litem should transmit the documents via the e-filing transmission system.Pleadings, documents or their attachments, that cannot be transmitted using the method described in the preceding paragraph, should be submitted directly to the court in a form of a document or in writing that could present the content, with certified copies or photocopies sent to the opposing parties pursuant to the provisions of the Taiwan Code of Civil Procedure. Submissions that are not made in accordance with the provisions of the preceding two paragraphs, unless otherwise stipulated by law, are invalid.Litigation documents shall be transmitted via the e-filing transmission system, except for cases where they cannot be transmitted through the use of such technology, such as constructive service or personal service.The formats, recording methods, transmissions of the pleadings and other rules for compliance, that are relevant to the provisions as described in the preceding paragraph and Paragraph 1, shall be prescribed by the Judicial Yuan.
中文原文 商業事件審理法第14條
當事人、關係人、參加人、參與人或程序代理人向法院提出書狀，應使用電子書狀傳送系統傳送。
書狀、文書或其附屬文件不能以前項方式提出者，應以文書或呈現其內容之書面提出於法院，並依民事訴訟法之規定將繕本或影本送達於他造。
未依前二項規定提出者，除別有規定外，不生提出之效力。
訴訟文書，除有應為公示送達、囑託送達等不能以科技設備傳送之情形外，應使用電子書狀傳送系統傳送之。
前項及第一項書狀之格式、記載方法、傳送及其他應遵循事項之辦法，由司法院定之。
書狀、文書或其附屬文件不能以前項方式提出者，應以文書或呈現其內容之書面提出於法院，並依民事訴訟法之規定將繕本或影本送達於他造。
未依前二項規定提出者，除別有規定外，不生提出之效力。
訴訟文書，除有應為公示送達、囑託送達等不能以科技設備傳送之情形外，應使用電子書狀傳送系統傳送之。
前項及第一項書狀之格式、記載方法、傳送及其他應遵循事項之辦法，由司法院定之。