Government Procurement Act Article 55
Where an entity plans to award a contract to the lowest tender but cannot award the contract according to the preceding two Articles, the entity may alternatively award the contract through negotiation, provided that such negotiation has been approved by the superior entity and announced in advance in the notice of invitation and the tender documentation.
中文原文 政府採購法第55條
機關辦理以最低標決標之採購，經報上級機關核准，並於招標公告及招標文件內預告者，得於依前二條規定無法決標時，採行協商措施。