Administrative Litigation Act Article 229
District administrative courts shall adjudicate the first instance of cases subject to small claims proceedings.The small claims proceeding, as provided for in this Chapter, shall apply to the following types of administrative litigation unless otherwise provided for in this Act:1. Litigations concerning tax assessments where the amount of tax is not more than NT$500,000;2. Litigations regarding objections to an administrative fine imposed by a government agency where the amount of the fine is not more than NT$ 400,000;3. Other litigations concerning relationships in public law where the price of the property or the value of the claim is not more than NT$ 500,000.4. Litigations concerning objections to disciplinary warnings, reprimands, the recording of points for violation, the recording of the times of the violation; reformatory courses, supplemental training classes, or similar minor disciplinary actions imposed by an administrative agency;5.Litigations over administrative detention cases concerning the National Immigration Agency, the Ministry of the Interior (hereafter referred to as "the National Immigration Agency"), or a joint claim for a damage award or other pecuniary awards; and6. Other circumstances in which the small claims proceeding shall apply pursuant to applicable laws.Where necessary, the Judicial Yuan may order a reduction in the amount provided in the preceding Paragraph to NT$ 250,000 or increase it to NT$ 750,000.The cases provided for in Subparagraph 5 of Paragraph 2 shall be adjudicated by district administrative courts where the person is currently or was detained, and Article 13 shall not apply. However, if the person has never been detained, the case shall be adjudicated by the district administrative court where the defendant agency is located.
中文原文 行政訴訟法第229條
適用簡易訴訟程序之事件，以地方行政法院為第一審管轄法院。
下列各款行政訴訟事件，除本法別有規定外，適用本章所定之簡易程序：
一、關於稅捐課徵事件涉訟，所核課之稅額在新臺幣五十萬元以下者。
二、因不服行政機關所為新臺幣五十萬元以下罰鍰處分而涉訟者。
三、其他關於公法上財產關係之訴訟，其標的之金額或價額在新臺幣五十萬元以下者。
四、因不服行政機關所為告誡、警告、記點、記次、講習、輔導教育或其他相類之輕微處分而涉訟者。
五、關於內政部移民署（以下簡稱移民署）之行政收容事件涉訟，或合併請求損害賠償或其他財產上給付者。
六、依法律之規定應適用簡易訴訟程序者。
前項所定數額，司法院得因情勢需要，以命令減為新臺幣二十五萬元或增至新臺幣七十五萬元。
第二項第五款之事件，由受收容人受收容或曾受收容所在地之地方行政法院管轄，不適用第十三條之規定。
但未曾受收容者，由被告機關所在地之地方行政法院管轄。
下列各款行政訴訟事件，除本法別有規定外，適用本章所定之簡易程序：
一、關於稅捐課徵事件涉訟，所核課之稅額在新臺幣五十萬元以下者。
二、因不服行政機關所為新臺幣五十萬元以下罰鍰處分而涉訟者。
三、其他關於公法上財產關係之訴訟，其標的之金額或價額在新臺幣五十萬元以下者。
四、因不服行政機關所為告誡、警告、記點、記次、講習、輔導教育或其他相類之輕微處分而涉訟者。
五、關於內政部移民署（以下簡稱移民署）之行政收容事件涉訟，或合併請求損害賠償或其他財產上給付者。
六、依法律之規定應適用簡易訴訟程序者。
前項所定數額，司法院得因情勢需要，以命令減為新臺幣二十五萬元或增至新臺幣七十五萬元。
第二項第五款之事件，由受收容人受收容或曾受收容所在地之地方行政法院管轄，不適用第十三條之規定。
但未曾受收容者，由被告機關所在地之地方行政法院管轄。