Regulations for Electronic Procurement Article 3

Where entities and suppliers engage in procurement by using electronic means (hereinafter referred to as “electronic procurement”), any required signature or seal shall be provided through the use of a digital signature.
中文原文 電子採購作業辦法第3條
機關及廠商以電子化方式辦理採購(以下簡稱電子採購),依規定應簽名或蓋章者,應以數位簽章為之。

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