Enforcement Rules of the Government Procurement Act Article 100

Where inspectors disassemble the covered parts of a construction work or property for inspection or analytical inspection, the expenses of disassembling, repairing, or conducting analytical inspection shall be borne by the relevant parties specified in the contract. Where it is not specified in the contract, the expenses shall either be borne by the contractor in the event that there are non-conformities between the outcome of disassembling or analytical inspection and the requirements of the contract, or be borne by the entity in the event of conformity.
中文原文 政府採購法施行細則第100條
驗收人對工程或財物隱蔽部分拆驗或化驗者,其拆除、修復或化驗費用之負擔,依契約規定。
契約未規定者,拆驗或化驗結果與契約規定不符,該費用由廠商負擔;與規定相符者,該費用由機關負擔。

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