Government Procurement Act Article 53

Where the lowest tender which meets the requirements set forth in the tender documentation exceeds the government estimate, the entity may request the tenderer to reduce the price once. If the reduced price still exceeds the government estimate, the entity may request all tenderers whose tenders meet the requirements set forth in the tender documentation to reduce their prices and then make a comparison. Such price reduction and comparison shall not be more than three times.If, after following the procedure set forth in the preceding paragraph, the lowest tender still exceeds the government estimate but not over the budget amount, and the entity needs to award the contract for emergency, then the award of contract shall be approved by the person who has approved the government estimate or the authorized personnel of such person, and the value of the winning award shall not exceed the government estimate by more than eight percent provided however that the award of contract shall in addition be approved by the superior entity in advance for cases where the value of procurement reaches the threshold for supervision and the value of the award exceeds the government estimate by more than four percent.
中文原文 政府採購法第53條
合於招標文件規定之投標廠商之最低標價超過底價時,得洽該最低標廠商減價一次;減價結果仍超過底價時,得由所有合於招標文件規定之投標廠商重新比減價格,比減價格不得逾三次。
前項辦理結果,最低標價仍超過底價而不逾預算數額,機關確有緊急情事需決標時,應經原底價核定人或其授權人員核准,且不得超過底價百分之八。
但查核金額以上之採購,超過底價百分之四者,應先報經上級機關核准後決標。

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