Enforcement Rules of the Government Procurement Act Article 101

For a procurement of construction work or property whose value reaches the threshold for publication, a certificate of settlement and acceptance or the similar shall be prepared by the entity, except for the procurements specified in subparagraph 1 of paragraph 1 of Article 90 of this Enforcement Rules or other circumstances as prescribed by the responsible entity. For a procurement of construction work or property whose value does not reach the threshold for publication, the entity may prepare a certificate of settlement and acceptance at its own decision.The certificate of settlement and acceptance or the similar referred to in the preceding paragraph shall be prepared by the entity within 15 days after completion of inspection and acceptance, and shall be signed by the chief inspector and the procurement supervision personnel. Where the time-limit needs to be extended due to extraordinary circumstances, it shall be subject to the approval of the head of the entity or the personnel authorized by the head.
中文原文 政府採購法施行細則第101條
公告金額以上之工程或財物採購,除符合第九十條第一項第一款或其他經主管機關認定之情形者外,應填具結算驗收證明書或其他類似文件。
未達公告金額之工程或財物採購,得由機關視需要填具之。
前項結算驗收證明書或其他類似文件,機關應於驗收完畢後十五日內填具,並經主驗及監驗人員分別簽認。
但有特殊情形必須延期,經機關首長或其授權人員核准者,不在此限。

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