Government Procurement Act Article 32
An entity shall prescribe in the tender documentation the causes not to return the guarantee bond and the interest accruing thereon, or the circumstances under which the liability of a guarantor arises, and also stipulate for the said circumstances the liability for breach of contract, the extent to which the guarantee bond can be offset, and the liability of the guarantor.
中文原文 政府採購法第32條
機關應於招標文件中規定，得不發還得標廠商所繳納之保證金及其孳息，或擔保者應履行其擔保責任之事由，並敘明該項事由所涉及之違約責任、保證金之抵充範圍及擔保者之擔保責任。