Enforcement Rules of the Government Procurement Act Article 63
Where a tender documentation prescribes that the award shall be made to the lowest tender, and that the tender price for comparison shall be adjusted by plus or minus certain figures based upon various factors, including the differences in performance, durability, guarantee period, efficiency of energy consumption, maintenance expense, etc., the lowest tender shall be determined by the adjusted one.
中文原文 政府採購法施行細則第63條
機關採最低標決標，廠商之標價依招標文件規定之計算方式，有依投標標的之性能、耐用年限、保固期、能源使用效能或維修費用等之差異，就標價予以加價或減價以定標價之高低序位者，以加價或減價後之標價決定最低標。