Regulations Governing Commission of Commodity Inspection Operations Article 12

The certification body shall maintain sufficient resources and capability to efficiently conduct the commissioned works, and shall not subcontract with others to conduct the commissioned works.The certification body may subcontract a part of the certification activities to other organizations provided that it is not the main part of the commissioned works and only with an approval by the BSMI.
中文原文 商品檢驗業務委託辦法第12條
驗證機構應維持足夠資源及執行能力,以有效辦理相關受託事項,並不得將受託事項轉包。
驗證機構經標準檢驗局同意者,得將受託事項之非主要部分分包其他機關(構)辦理。

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