The term "open tenders" referred to in Article 45 of the Act means opening of the tender envelopes or containers at the time and place specified in the tender documentation, and announcing the name or serial number of each tenderer, number of tenderers, and other matters set forth in the tender documentation. Where there is a tender price, it shall be announced.
The responsible persons, agents or authorized representatives of the tenderers shall be allowed to be present at the tender opening as prescribed in the preceding paragraph, except that the entity may set a maximum number of persons to be present.
The provisions of the two preceding paragraphs shall apply mutatis mutandis to a tender opening under limited tendering procedures.

For a tender opening under open or selective tendering procedures, the tender documentation may leave the time and place of tender opening unspecified in any one of the following circumstances:
1. where it is a qualification evaluation for establishing a permanent list of qualified suppliers under selective tendering procedures pursuant to Article 21 of the Act;
2. where it is a multi-step opening of tenders pursuant to Article 42 of the Act, and the time and place of tender opening of the subsequent step are uncertain;
3. where the procedures and contents of tender opening shall be kept confidential pursuant to subparagraph 1 of Article 57 of the Act;
4. where a procurement is conducted pursuant to subparagraph 2 of paragraph 1 of Article 104 of the Act; and
5. other circumstances as prescribed by the responsible entity.
Under the circumstance of subparagraph 2 of the preceding paragraph, the entity shall notify eligible tenderers of a prior step of the time and place of tender opening in the subsequent step.

The date of tender opening specified in the tender documentation for open tendering, selective tendering and price competition under limited tendering procedures shall be the expiry date of the time-limit or the business day following that date. This provision does not apply to the tender opening in the second or the subsequent steps provided that it is a multi-step opening of tenders.

The tender opening personnel shall be charged with the following responsibilities:
1. the chairperson shall chair the tender opening meeting, and be responsible for management control and decision-making of the meeting; and
2. the procurement personnel shall handle matters of tender opening, recording, etc.
The chairperson shall be the appropriate personnel appointed by the head of the entity or by the personnel authorized by the head.
The chairperson and the procurement personnel may be the same person.
The tender evaluation personnel may assist in the tender opening, if necessary.
Where there is a procurement supervision personnel, he/she shall watch over the proceedings of tender opening.
The provisions of the preceding five paragraphs shall apply mutatis mutandis to price competition under restricted tendering, price negotiation under single tendering, or contract awarding.

In conducting the tender opening, an entity shall make a record thereof, in which it includes the following particulars and is signed jointly by the tender opening personnel. Where there is a procurement supervision personnel at the tender opening, he/she shall also sign on the record.
1. the job number, if applicable;
2. a summary of the nature and quantity of the subject of tendering;
3. names of the tenderers;
4. the tender prices of each tenderer, if applicable;
5. the date of tender opening; and
6. other necessary matters.
Where the opening of tender cannot be proceeded due to the lack of three or more tenders, a record including reasons related thereto shall be made. The particulars of the preceding paragraph shall apply mutatis mutandis to the record.

An entity may set different government estimates based upon differences in technology, quality, function, place of contract performance, commercial terms, score of evaluation, performance of service, etc.

Where a government estimate is required, the planning, designing, requesting, or using unit shall submit the estimated one, along with the analysis, to the procurement unit for its reporting to the head of the entity or the personnel authorized by the head for approval. Where it is a recurring procurement or a procurement of a value not reaching the threshold for publication, the estimated one may be reported by the procurement unit directly.

Where it is a multi-step opening of tenders under open tendering procedures, the government estimate shall be set prior to the opening of tenders for the first step.
Where it is a restricted tendering under limited tendering procedures, the government estimate shall be set prior to the opening of tenders.
Where it is a single tendering under limited tendering procedures, the tender price or estimate submitted by the tenderer shall be taken into account prior to setting the government estimate.
Where offers or proposals in writing from three or more tenderers are obtained openly pursuant to Article 49 of the Act, the government estimate shall be set prior to the conducting of price negotiation with one single tenderer or price competition among two or more tenderers.

Where an entity does not set a government estimate pursuant to subparagraphs 1 and 2 of paragraph 1 of Article 47 of the Act, it may specify in advance in the tender documentation the contract value or relevant rate as the terms of awarding the contract.

The term "three or more tenders" referred to in paragraph 1 of Article 48 of the Act means three or more tenderers submit their tenders under open tendering procedures which meet the following requirements:
1. the tenders have been submitted at the procurement entity or any designated place pursuant to the requirement of Article 33 of the Act;
2. no such circumstances exist where the opening of tenders is prohibited pursuant to paragraph 1 of Article 50 of the Act;
3. no such circumstances exist where the opening of tenders is prohibited pursuant to paragraphs 1 and 2 of Article 33; and
4. the tenderers are not prohibited from participating in tendering pursuant to paragraph 1 of Article 38 of this Enforcement Rules.

The requirement of the second tendering referred to in paragraph 2 of Article 48 of the Act shall apply mutatis mutandis to the circumstance of re-tendering by the original tender documentation after a tendering procedure is nullified.

Where the opening of tenders under open tendering procedures cannot be proceeded due to the lack of three or more tenders, the tenders may be returned to the tenderers. When a tenderer requests that its tender be returned, the entity shall not reject it.
Where a tendering procedure is nullified after tender opening, and a tenderer requests that its tender be returned, the entity may retain one copy or one xerox copy of the tender and return the rest. Where multi-step opening of tenders is adopted, the unopened tenders shall be returned.

Where an entity revokes the award or rescinds the contract pursuant to paragraph 2 of Article 50 of the Act, it may proceed in accordance with one of the following means:
1. the entity may conduct a re-tendering;
2. where an award has been made to the lowest tender, the entity may request other unsuccessful tenderers, who meet the requirements set forth in the tender documentation, one by one and in the sequence of tender price from the one with the lowest tender price, and award a contract to the one who first reduces its tender price to the original award price. In the event that no tenderer reduces its tender price to the original award price, the entity may award a contract pursuant to subparagraphs 1 and 2 of paragraph 1 of Article 52 of the Act and the principles of contract awarding specified in the tender documentation; or
3. where an award has been made to the most advantageous tender, the entity may convene a meeting of evaluation committee and conduct a re-evaluation pursuant to the requirements specified in the tender documentation.
4. where a procurement has been conducted pursuant to subparagraphs 9 to 11 of paragraph 1 of Article 22 of the Act, and there are two or more winning providers selected or suppliers matching the requirements after evaluation and selection, the entity may conduct price negotiation by sequence.
The requirement referred to in the preceding paragraph shall apply mutatis mutandis to the circumstances where an entity revokes an award or rescinds a contract due to a winning tenderer’s waiving of an award, or refusing to execute or perform a contract, to deposit a guarantee bond, or to provide a guarantee.

Where an entity finds that a tenderer whose subcontractor specified in its tender has been prohibited from participating in tendering, or being awarded or sub-contracted pursuant to paragraph 1 of Article 103 of the Act prior to the time-limits for submission of tenders or for receipt of documents, the entity shall not award a contract to the tenderer.
Where a tenderer finds that a subcontractor specified in its tender has been prohibited from participating in tendering, or being awarded or sub-contracted pursuant to paragraph 1 of Article 103 of the Act after submission of tender but prior to tender award, the tenderer may substitute the subcontractor by another one who meets the requirements of the tender documentation at the same tender price, and notify the entity of such substitute.
Where an entity finds before tender award that the circumstance of the preceding paragraph occurs to a tenderer, the entity shall notify the tenderer to correct it within a time-limit. If the correction is not made within the time-limit, the entity shall not award a contract to the tenderer.

Where an entity finds after reviewing a tender that there is any ambiguity, inconsistency, or typing or clerical error in the tender, the entity may notify the tenderer to clarify in order to confirm the exact content.
Where it is explicit that the error referred to in the preceding paragraph is a typing or clerical one and is not related to tender price, a correction to it may be permitted by the entity.

Where an entity notifies each tenderer of the outcome of tender review pursuant to paragraph 2 of Article 51 of the Act, the notification shall be made as soon as the tender review is completed, but no later than 10 days from the date of award or nullification of tendering procedure.
The notification referred to in the preceding paragraph may be made in writing on request of tenderers.

Where an award is to be made to the lowest tender and there exist two or more tenders of the same price that can be awarded, the award shall be made by drawing lots provided that price reduction and comparison has reached three times pursuant to the requirements of Articles 53 or 54 of the Act.
Where there are tenders of the same price as prescribed in the preceding paragraph, and the price reduction and comparison has not reached three times, there shall be an one-time price reduction and comparison among these tenderers to determine the lowest tender for award. In case that there are still tenders of the same price after price reduction and comparison, the award shall be made by drawing lots.

Where a tender documentation prescribes that the award shall be made to the lowest tender, and that the tender price for comparison shall be adjusted by plus or minus certain figures based upon various factors, including the differences in performance, durability, guarantee period, efficiency of energy consumption, maintenance expense, etc., the lowest tender shall be determined by the adjusted one.

Where the tender documentation permits of a tender price by two or more currencies, the entity shall select one of them or use New Taiwan Dollar as the base currency to convert the total price in equivalent, rank the tender price, and compare with the government estimate.
The total price in equivalent of the preceding paragraph shall be calculated by the closing rate of spot foreign exchange selling by the Bank of Taiwan on the first working day prior to the date of award.

Where the lowest tender is adopted pursuant to subparagraph 1 or 2 of paragraph 1 of Article 52 of the Act, an entity shall specify the estimated quantity during the period of contract performance if the contract award is determined by the unit price of the subject of the procurement specified in the tender documentation due to indefinite quantity. Where there are two or more items under the procurement and the contract is not awarded by item, the contract award shall be determined by the sum of the total of unit price times the estimated quantity for each item.

Where an entity conducts the procurement pursuant to subparagraph 1 or 2 of paragraph 1 of Article 52 of the Act, the entity may prescribe evaluation criteria in the tender documentation, such as evaluation items, the score of each evaluation item, and the threshold score. Moreover, the entity may establish an evaluation committee and a working group to review tenders by the score of evaluation. For tenderers whose qualification and specification meet the requirements set forth in the tender documentation and the average score reaches the threshold score, the entity shall then open their price proposals, and award a contract to the lowest tender.
Where a procurement is conducted in accordance with the means referred to in the preceding paragraph, the following requirements shall apply:
1. adopts a multi-step tender-opening procedures, and the last step is price proposal;
2. price is not included in the evaluation items; and
3. organization, duties and operation of the evaluation committee and the working group shall apply mutatis mutandis to the regulations of the Regulations Governing the Organization of Procurement Evaluation Committee, the Regulations for Review by Procurement Evaluation Committee, and the Regulations for Evaluation of the Most Advantageous Tender.

Where multiple award is adopted pursuant to subparagraph 4 of paragraph 1 of Article 52 of the Act, the following principles shall apply:
1. the tender documentation shall specify the items permitted for tendering by item, or the items permitted for tendering by different quantity and the minimum and maximum of such quantity range;
2. where government estimates are set, they shall be set by item or quantity separately;
3. bid bonds, guarantee bonds, and other guarantees may be provided by item or quantity separately;
4. where tenders may be submitted by different items, contracts shall be awarded by item; where tenders may be submitted by different quantities, contracts shall be awarded in the priority of which tender price is lower and what quantity is left for award, and different award prices may be adopted; and
5. where contracts are awarded by different items, execution of contract and inspection and acceptance thereof may be conducted by item; where contracts are awarded by different quantities, execution of contracts and inspection and acceptance thereof may be conducted by each quantity.

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Where a tenderer meeting the principle of award needs no price reduction, or has completed the price reduction or comprehensive evaluation procedure, the entity may proceed the award of contract without notifying the tenderer to be present.

In conducting the award, an entity shall make a record thereof, in which it includes the following particulars and is signed jointly by the personnel conducting the award. Where there is a procurement supervision personnel or a representative of the winning tenderer attending the award, he/she shall also sign on the record.
1. the job number, if applicable;
2. a summary of the nature and quantity of the subject of award;
3. the outcome of tender evaluation;
4. the name of the winning tenderer;
5. the award price;
6. the date of award;
7. the procedures of price reduction, price reduction and comparison, negotiation or comprehensive evaluation, if applicable;
8. the value and per cent of the award price above the government estimate, and the needs to award the contract for emergency, provided that the value of award exceeds the government estimate;
9. the principle of award adopted; and
10. the tackling of pending matters of protest or complaint, if applicable.
Where a tendering procedure is nullified, a record including reasons related thereto shall be made. The particulars of the preceding paragraph shall apply mutatis mutandis to the record.

Where the outcome of price reduction or price reduction and comparison does not exceed the government estimate, the entity shall make an award unless the total price or a part thereof is unreasonably low as specified in Article 58 of the Act.

Before conducting the first price reduction and comparison, an entity shall announce the outcome of price reduction by the tenderer of the lowest tender; before conducting the subsequent price reduction and comparison, an entity shall announce the outcome of the lowest tender price of the previous price reduction and comparison.
Where the price reduction and comparison or comprehensive evaluation is limited to one time or two times, it shall either be specified in the tender documentation or be notified to the tenderers prior to their participating in the price reduction and comparison or negotiation.
Where any of the following circumstances occurs to a tenderer, the entity may conduct the next price reduction and comparison or negotiation without notifying the tenderer to participate:
1. where the tenderer does not reduce the tender price to the previously announced lowest tender price following the price reduction or price reduction and comparison; or
2. where the tenderer is deemed waiving its rights pursuant to Article 60 of the Act.

For a procurement of a value reaching the threshold for supervision, where the lowest tender under award consideration exceeds the government estimate by more than four percent but not more than eight percent, an entity may make the award with reservation and report it to its superior entity for approval. The report shall include reasons thereof along with the government estimate, the course of price reduction, and a comparison sheet of tender prices or a record of tender opening, etc.
Where an award is monitored by a supervising personnel of the superior entity, the award approval referred to in the preceding paragraph may be made by the supervising personnel either at the time of monitoring within his/her authority or after his/her reporting it to his/her entity.

Where a price reduction or a price reduction and comparison is conducted pursuant to paragraph 1 of Article 53 or Article 54 of the Act, the tenderers participate therein shall provide their revised tender prices in writing.
Where there is only one tenderer meeting the requirements of the tender documentation or it is a procurement of single tendering, and where price reduction is requested since the tender price exceeds the government estimate or an amount recommended by a committee, the entity shall accept the outcome as to the tenderer reduces in writing its tender price either to the government estimate or the amount recommended or to a certain amount less than the government estimate or the amount recommended. The same shall also apply to the entity where there remains only one tenderer reducing in writing its tender price at a price reduction and comparison procedure.

Where there is only one tenderer meeting the requirements of the tender documentation or it is a procurement of single tendering, an entity shall notify the tenderer in advance if there shall be a limited number of times for price reduction.
The provisions of awarding a contract pursuant to paragraph 2 of Article 53 of the Act for a tender price exceeding the government estimate but not over the budget, or of nullifying the tendering procedure pursuant to Article 54 of the Act for a tender price exceeding the amount recommended by a committee or the budget shall apply, as the case may be, to the outcome of price reduction of the preceding paragraph.

Where an award is conducted pursuant to subparagraph 2 of paragraph 1of Article 52 of the Act, a committee shall be established except for small procurements. Members of the committee shall be officials of the entity or impartial persons who have professional knowledge of the price of the subject of procurement and are appointed or hired by the head of the entity or the personnel authorized by the head.
The time of setting a government estimate pursuant to paragraph 2 of Article 46 of the Act shall apply mutatis mutandis to the time of establishing the committee referred to in the preceding paragraph.
The committee referred to in the first paragraph may be substituted by an evaluation committee established pursuant to Article 94 of the Act.

Where an award is conducted pursuant to subparagraph 2 of paragraph 1 of Article 52 of the Act and a committee is established therefore, the committee shall evaluate the lowest tender meeting the tender documentation before proposing a recommended amount. Where the tender price is reasonable, the committee may have the option not to propose the recommended amount.
Where the outcome of price reduction or price reduction and comparison pursuant to Article 54 of the Act does not exceed the amount recommended by the committee, the entity shall make an award unless the total price or a part thereof is unreasonably low as specified in Article 58 of the Act.
The recommended amount of the first paragraph shall be kept confidential till award of contract, and shall be disclosed after award of contract except for circumstances specified in Article 35 of this Enforcement Rules.

The term "tender evaluation" referred to in subparagraph 1 of Article 57 of the Act includes evaluation and individual negotiation with tenderers.
The contents to be kept confidential pursuant to subparagraph 1 of Article 57 of the Act shall be declassified after award, except there is a necessity for keeping them confidential. .
Subparagraph 1 of Article 57 of the Act does not apply to the procedure conducted prior to adopting negotiations pursuant to Article 55 of the Act.

Where negotiations are adopted and tenders are re-submitted by participating tenderers pursuant to Article 57 of the Act, items included therein not relating to or affecting by the negotiations shall not be evaluated, and contents prior to re-submission thereof shall apply.

Where negotiations are adopted, an entity shall take the following matters into account:
1. to list the items pending for negotiations with tenderers and matters related to the strengths, weaknesses, errors or omissions thereof;
2. to prepare negotiation process;
3. to limit the number of persons participating in negotiations;
4. to cautiously choose a place of negotiation;
5. to take secret-keeping measures;
6. to conduct negotiations with tenderers individually;
7. not to disclose the contents of tender, strengths, weaknesses and score of a participating tenderer to other participants; and
8. to record the negotiations.

The term "the total price is so low" referred to in Article 58 of the Act means any of the following circumstances:
1. where a government estimate is set, the total price is 20 percent less than the government estimate;
2. where no government estimate is set, the total price is determined by a committee or evaluation committee to be unreasonably low; or
3. where neither a government estimate is set nor a committee or evaluation committee is established, the total price is 30 percent less than the budget or the estimated procurement value. Where an appropriation bill is pending for legalization, the estimated procurement value shall govern.

The term "a part of the offered price is so low" referred to in Article 58 of the Act means any of the following circumstances:
1. where there is a part of the government estimate corresponding to the part of the offered price in question, the latter is 30 percent less than the former;
2. where a part of the offered price is determined by a committee or evaluation committee to be unreasonably low;
3. where a part of the offered price is 30 percent less than the award price of the same kind of procurement conducted by other entities recently; or
4. where a part of the offered price is 30 percent less than the regular price available for reference.

Where a tender price is specified in Chinese characters and numerical numbers, the former shall apply if any discrepancy occurs.

Paragraph 1 of Article 59 of the Act shall not apply to a payment incurred by a proper commercial transaction.

Where a supplier is deemed, pursuant to Article 60 of the Act, waiving its rights to explain, reduce price, engage in price competition, negotiate, modify the contents of the original tender, or re-submit a new price offer, the supplier may still be awarded provided that the foregoing waiver does not affect the supplier as one who meets the requirements set forth in the tender documentation.
Where a supplier is deemed, pursuant to Article 60 of the Act, waiving its rights and thus is not awarded, the bid bond shall be refunded or returned to the supplier.

The term "extraordinary circumstances" referred to in Article 61 of the Act means any of the following circumstances:
1. where procurements are conducted with a view to commercial resale or with a view to use in the production of goods or supply of services for commercial sale, and the content of contract award is related to commercial secret and is approved by the head of the entity or the personnel authorized by the head;
2. where circumstances specified in subparagraph 2 of paragraph 1 of Article 104 of the Act exist;
3. confidential procurements in additional to the circumstances specified in the preceding two subparagraphs; or
4. other circumstances as prescribed by the responsible entity.
Where the content of contract award referred to in subparagraph 1 of the preceding paragraph is related to commercial secret, the entity may exclude the content of contract award from the dissemination of the outcome of an award to be published or to be notified to all tenderers in writing. If only partial content of contract award involves commercial secret, the rest shall still be published and be notified to all tenderers.
The term "within a specific period of time after award" referred to in Article 61 of the Act means 30 days from the date of award.
Where the outcome of an award is not published on the Government Procurement Gazette in whole or in part pursuant to Article 61 of the Act, the award data in complete shall still be provided by the entity to the computer database designated by the responsible entity or to the responsible entity periodically pursuant to Article 62 of the Act.

Where the outcome of an award is notified to all tenderers in writing pursuant to Article 61 of the Act, the following shall be included in the notification:
1. the job number, if applicable;
2. a summary of the nature and quantity of the subject awarded;
3. the name of the winning tenderer;
4. the award price; and
5. the date of award.
Where a contract cannot be awarded, the entity shall notify all tenderers of the reasons thereof.

An entity shall transmit the award data required by Article 62 of the Act by means of information network to a computer database designated by the responsible entity.
Where the award price has been transmitted pursuant to Article 61 of the Act to the database designated by the responsible entity within a time-limit, the award data need not be transmitted again.