Regulations for Cultural and Arts Procurements Article 12

Organizations engaging in procurement related to culture and the arts may, depending on the nature of the procurement and their requirements, allow winning vendors to designate portions of the work to be subcontracted to other vendors at a reasonable rate.As concerns “portions of the work to be subcontracted” and “rate” as used in the preceding Paragraph, the organization shall, as per the terms of the Agreement, submit such information to the organization for its reference; the organization may require that the vendor make adjustments where portions of the work or the rate are unreasonable.Where, as in Paragraph 1, an overall score is used in procurement related to culture and the arts, vendors shall not be required to remand excess funds or submit all receipts, except in cases where the scope or content of certain elements of the procurement requires payment according to actual expenditure, and this is clearly marked in the request to tender.
中文原文 文化藝術採購辦法第12條
機關辦理藝文採購,得標廠商得視案件性質及實際需要,訂定分包項目及其合理費用,由其他廠商代為履行。
前項分包項目及費用,機關得於契約規定應報請機關備查;分包項目之費用不合理者,機關得要求廠商調整。
第一項藝文採購以總包價法方式計費者,除招標文件已預為載明部分項目因工作範圍及內容採核實支付者外,不應要求廠商繳回節餘款及檢附所有單證。

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