Enforcement Rules of the Government Procurement Act Article 105

A procuring entity shall reject a protest filed beyond the statutory period, and notify it to the protesting supplier in writing.
中文原文 政府採購法施行細則第105條
異議逾越法定期間者,應不予受理,並以書面通知提出異議之廠商。

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