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.
中文原文 行政訴訟法第83條
經訴訟關係人之同意,得以科技設備傳送訴訟文書,其傳送與送達或通知有同一之效力。
前項適用範圍、程序、效力及其他應遵循事項之辦法,由司法院定之。
民事訴訟法第一百二十六條、第一百三十一條、第一百三十五條、第一百四十一條、第一百四十二條、第一百四十四條、第一百四十八條、第一百五十一條及第一百五十三條之規定,於本節準用之。

English translation for reference only; the Chinese text prevails. Not legal advice.