Administrative Litigation Act Article 14

For other litigations outside the scope of the preceding Article, a defendant may be sued in the administrative court for the place of the defendant's domicile or, when that court cannot exercise jurisdiction, in the administrative court for the place of defendant's residence.Where a defendant has no place of domicile in the R.O.C., or where the defendant's place of domicile is unknown, then the defendant's place of residence in the R.O.C. shall be deemed to be the defendant's place of domicile. Where the defendant has no place of residence in the R.O.C. or where the defendant's place of residence is unknown, then the defendant's last place of domicile in the R.O.C. shall be deemed to be the defendant's place of domicile; where a defendant has no last place of domicile, the place where the central government is located shall be deemed to be the last place of domicile of such citizen.A defendant may also be sued in the administrative court for the place of defendant's residence if facts of litigation take place within the defendant's residence.