Enforcement Rules of the Government Procurement Act Article 71

For a procurement of a value reaching the threshold for supervision, where the lowest tender under award consideration exceeds the government estimate by more than four percent but not more than eight percent, an entity may make the award with reservation and report it to its superior entity for approval. The report shall include reasons thereof along with the government estimate, the course of price reduction, and a comparison sheet of tender prices or a record of tender opening, etc.Where an award is monitored by a supervising personnel of the superior entity, the award approval referred to in the preceding paragraph may be made by the supervising personnel either at the time of monitoring within his/her authority or after his/her reporting it to his/her entity.
中文原文 政府採購法施行細則第71條
機關辦理查核金額以上之採購,擬決標之最低標價超過底價百分之四未逾百分之八者,得先保留決標,並應敘明理由連同底價、減價經過及報價比較表或開標紀錄等相關資料,報請上級機關核准。
前項決標,上級機關派員監辦者,得由監辦人員於授權範圍內當場予以核准,或由監辦人員簽報核准之。

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