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Taichung High Administrative Court


Trial Procedure


Of the ordinary procedure litigations that are adjudicated by this Court, tax cases are the most common type of cases. Other common types of cases are land cases, insurance cases, construction cases, environmental law cases, and labor law cases.

This Court tries to development “technological court.” Through projecting evidence or materials to the screens in courtrooms, this Court enables everyone in the courtroom to understand what the case is about, and focus on the core disputes of the litigation, making the trial procedure more transparent to the public and helping people understand the trial process and the reasons behind court judgments. Projecting equipment and screen has been set up in every court room. This Court also tries to digitalize all court documents and evidence so that the facts may be investigated better and more efficiently.

1.  Pre-Trial Procedure

Actions for the revocation of administrative acts and the actions to order performance have to be initiated after the petitions (suyuan) process. If such actions are initiated without first filing for the petitions, then they are not legal and shall be dismissed as a matter of procedure. Actions that declare administrative acts invalid may be initiated only after requesting the government office making the administrative act declare invalid the administrative acts in dispute and being rejected, or, after making the request, but the government office not responding within thirty days.


The Adjudication Process of the High Administrative Court:


2.  Trial Process

For the purpose of making the trial process more efficient, this Court has established a Procedural Inspection Section and a Procedural Panel. Whenever this Court receives the complaint of ordinary procedure or an appeal from the administrative litigation panels of district courts, the clerks of the Procedural Inspection Section of this Court initially check whether the case complies with procedural requirements. If not, the Procedural Inspection Panel orders that the litigating parties satisfy all procedural requirements within a designated period. This Court assigns a case to an adjudication panel only after the Presiding Judge of the Procedural Inspection Panel finds that the litigating parties have satisfied all procedural requirements. Before assigning a case to an adjudication panel, the Procedural Inspection Section and the Procedural Inspection Panel sends the plaintiff’s complaint to the defendant or sends the appellant’s brief to the appellee. If there is a need to request files from other government offices, such as the files at the stage of administrative acts and the files at the stage of administrative appeals, the Procedural Inspection Section and the Procedural Inspection Panel will make the request. After the files of a case are found to be complete, it will be randomly assigned as a case of merits matters to adjudication panels by computer.

3.  On-Line Platform to Initiate a Litigation, Technologies in Courtrooms, and Electronic Storage and Display of Files and Evidence

On-Line Platform to Initiate a Litigation and Deliver Documents ( for tax-related administrative litigations has been in use since September 30, 2015. Through the Platform, a person may initiate a litigation, make appeals, or deliver court documents or documents. The Platform is time-saving, convenient, environmentally friendly, and makes the judiciary more efficient and the country more competitive internationally.

For the purpose of improving the efficiency and effectiveness of the trial process, and enhancing people’s understanding of and trust in the judiciary, this Court has been trying to make more use of technologies in courtrooms, and digitalizing the court files and evidence. The projecting equipment in courtrooms helps make the examination of court files and evidence more focused and therefore more efficient. In addition, litigating parties may apply to have duplicates of the examined files and evidence stored in CD-ROMs. Further, the other individuals in the courtrooms may better understand the trial process. We believe that public and transparent court activities help the society fully understand the trial processes at the judiciary and the reasoning on the basis of which judges make the judgments and rulings, which may earn the society’s trust in the judiciary.


  • Release Date:2021-05-13
  • Update:2021-05-13