Enforcement Rules of the Government Procurement Act Article 62

Where an award is to be made to the lowest tender and there exist two or more tenders of the same price that can be awarded, the award shall be made by drawing lots provided that price reduction with comparison has reached three times pursuant to the requirements of Articles 53 or 54 of the Act.Where there are tenders of the same price as prescribed in the preceding paragraph, and the price reduction with comparison has not reached three times, there shall be an one-time price reduction with comparison among these tenderers to determine the lowest tender for award. In case that there are still tenders of the same price after price reduction with comparison, the award shall be made by drawing lots.
中文原文 政府採購法施行細則第62條
機關採最低標決標者,二家以上廠商標價相同,且均得為決標對象時,其比減價格次數已達本法第五十三條或第五十四條規定之三次限制者,逕行抽籤決定之。
前項標價相同,其比減價格次數未達三次限制者,應由該等廠商再行比減價格一次,以低價者決標。
比減後之標價仍相同者,抽籤決定之。

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