Enforcement Rules of the Government Procurement Act Article 33

There shall be only one tender submitted by each tenderer in each procurement. Where a tenderer is found to be in breach of the foregoing requirement, the following shall apply:1. the tender submitted by such tenderer shall not be opened when such circumstance is found before tender opening; and2. the tender submitted by such tenderer shall not be accepted when such circumstance is found after tender opening.Where there are two or more tenders in a procurement submitted by branch companies of the same company or by a company and its branch company, it shall be deemed as a breach of the requirement prescribed in the preceding paragraph.Where the procurement is to be awarded to the lowest tender and the tender documentation specifies that tenderers may submit two or more proposals with the same bid price for entity’s choice, the requirement prescribed in paragraph 1 does not apply.
中文原文 政府採購法施行細則第33條
同一投標廠商就同一採購之投標,以一標為限;其有違反者,依下列方式處理:
一、開標前發現者,所投之標應不予開標。
二、開標後發現者,所投之標應不予接受。
廠商與其分支機構,或其二以上之分支機構,就同一採購分別投標者,視同違反前項規定。
第一項規定,於採最低標,且招標文件訂明投標廠商得以同一報價載明二以上標的供機關選擇者,不適用之。

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