Administrative Litigation Act Article 83
Upon consent by the relevant litigation person, the litigation documents may be transmitted through technological devices and the transmission has the same effect of service or notice. The scope, procedure, effect and other implementation rules of the preceding paragraph shall be prescribed by the Judicial Yuan. Article 126, Article 131, Article 135, Article 141, Article 142, Article 144, Article 148, Article 151and Article 153 of the Code of Civil Procedure shall apply mutatis mutandis to the circumstances prescribed in this Section.