Enforcement Rules of the Government Procurement Act Article 13

The term "circumvent the application of this Act by dividing any procurement requirement" referred to in Article 14 of the Act does not apply to the circumstances of conducting procurements separately due to differences in the subjects of procurement, the places of construction or delivery, the conditions of needs, and the professional areas of the supplier's line of business.In cases where an entity divides a procurement of a value reaching the threshold for publication and such division has been indicated in the legalized appropriation bill, the requirement of prior approval from its superior entity may be waived.
中文原文 政府採購法施行細則第13條
本法第十四條所定意圖規避本法適用之分批,不包括依不同標的、不同施工或供應地區、不同需求條件或不同行業廠商之專業項目所分別辦理者。
機關分批辦理公告金額以上之採購,法定預算書已標示分批辦理者,得免報經上級機關核准。

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