Enforcement Rules of the Government Procurement Act Article 5

Where the procuring entity is a public school or government-owned enterprise, the term "superior entity" referred to in paragraph 2 of Article 9 of the Act shall be the government agency to which the school or enterprise belongs.The term "no superior entity above the procuring entity" referred to in paragraph 2 of Article 9 of the Act means the National Assembly, the Office of the President, the National Security Council, the five Yuans, and the first tier entities of each Yuan at the central government level, and the municipal and county (city) governments and councils at the local government level.