Administrative Litigation Act Article 98

Litigation expenses refer to the court costs and other necessary costs to conduct litigation and shall be borne by the losing party of the litigation; however, if a decision is rendered in accordance with the provision of Article 198, the litigation expenses shall be borne by the defendant.In initiating a litigation, court costs of NTD 4,000 shall be collected per case. In matters that shall be subject to the procedure of summary proceedings, court costs of NTD 2,000 shall be collected.