Administrative Litigation Act Article 104-1

The High Administrative Court shall be the court of first instance for cases for ordinary proceedings. However, the District Administrative Court shall be the court of first instance for the following types of cases: 1. tax cases when the assessed amount of tax is 1,500,000 New Taiwan Dollars or smaller.2. cases that arise from an administrative penalty of 1,500,000 New Taiwan Dollars or a smaller amount, or other accompanying punitive or administrative regulatory acts.3. other cases related to property relations in public law, and the value of the subject matter is 1,500,000 New Taiwan Dollars or less.4. other cases that should be adjudicated by the District Administrative Court per statutory law or as designated by the Judicial Yuan.The amount of 1,500,000 New Taiwan Dollars in the preceding Paragraph may be raised by the Judicial Yuan, if needed, to 10,000,000 New Taiwan Dollars through an Order.