謙聖國際法律事務所

1. Criminal Liability for Falsifying Government Tender Documents in Taiwan

Submitting forged or misleading documents in a government procurement tender may trigger liability under both Taiwan’s Criminal Code and the Government Procurement Act. These laws address different forms of misconduct, and prosecutors must establish the legal requirements of each alleged offense.

1.1 Forgery and Alteration of Tender Documents Under Taiwan’s Criminal Code

Taiwan’s Criminal Code distinguishes between private documents, official documents, and the use of forged or altered records.

Article 210 provides criminal penalties for forging or altering private documents when the conduct is sufficient to cause damage to the public or another person. Article 211 addresses the forgery or alteration of official documents, while Article 216 governs the use of forged or altered documents covered by the relevant provisions. Common examples include falsified manufacturer authorization letters, altered tax certificates, fabricated inspection reports, and forged certificates of previous project performance.

The applicable offense depends on the document’s legal classification and the defendant’s conduct. An inaccurate statement does not automatically constitute document forgery, particularly where the document was genuinely issued by an authorized person and no legally relevant forgery occurred.

1.2 Fraudulent Tendering Under Article 87 of the Government Procurement Act

Article 87, Paragraph 3 of Taiwan’s Government Procurement Act penalizes individuals who use fraud or other illegal means to prevent a supplier from tendering or to cause an incorrect result in the opening of bids. The offense carries a maximum sentence of five years’ imprisonment and may also involve a criminal fine.

Submitting falsified tender documents may fall within this provision when the conduct satisfies the statutory requirements, including the necessary intent and an improper effect on the bidding process.

⚠️A forged document alone does not automatically establish an Article 87 violation. Prosecutors must demonstrate how the alleged fraudulent conduct relates to the prohibited procurement outcome.

2. Common Types of False Statements in Government Procurement

Government procurement tenders frequently require contractors to submit extensive documentation concerning financial stability, technical qualifications, regulatory compliance, and previous project experience.

2.1 Forged Qualification Certificates and Financial Records

Companies may face legal scrutiny when tender submissions contain altered business registration records, inaccurate financial statements, forged professional licenses, or manipulated tax compliance certificates. For example, modifying a financial document to satisfy minimum tender qualifications may raise questions about both document forgery and intentional deception.

The legal consequences depend on whether the document was forged, who prepared or authorized it, and whether the conduct meets the requirements of a criminal offense.

2.2 Fabricated Project Experience and Inspection Reports

Government contracts often require evidence of previous project performance, product quality, or technical capability. Contractors may therefore face criminal allegations when they submit fabricated completion certificates, altered laboratory reports, or false descriptions of prior contractual experience.

Investigators may examine whether the information was deliberately falsified to obtain tender eligibility or influence the procurement result. Where the disputed documents originated from suppliers or third-party testing organizations, determining what the contractor actually knew becomes particularly important.

3. Administrative Errors vs. Criminal Fraud in Government Tendering

One of the most important issues in Taiwan government procurement criminal cases is distinguishing an administrative mistake from deliberate fraudulent conduct.

3.1 When Incorrect Documents May Be Administrative Violations

Not every inaccurate or incomplete tender submission constitutes a criminal offense.

A contractor may accidentally attach an expired inspection certificate, misunderstand a technical specification, or submit an outdated qualification document because of internal administrative errors. Such circumstances may result in tender rejection, requests for clarification where legally permitted, or other procurement-related consequences. Criminal liability, however, requires proof of the elements of the relevant offense.

⚠️An administrative mistake should not automatically be treated as intentional fraud merely because the submitted information was incorrect.

3.2 How Prosecutors Determine Criminal Intent

When investigating suspected government tender fraud, prosecutors may examine how the disputed documents were prepared, reviewed, approved, and submitted.

Relevant questions include whether the contractor knew the information was false, whether anyone intentionally altered the document, and whether the submission was designed to manipulate the procurement process. Internal correspondence, employee instructions, supplier communications, and document revision histories may help establish the actual circumstances.

➙For defense counsel, demonstrating the absence of intentional deception can be central to challenging allegations of fraudulent tendering.

4. Penalties and Business Consequences of Tender Document Fraud

Tender document falsification may expose a company and responsible individuals to consequences extending beyond criminal prosecution.

4.1 Criminal Sentences and Potential Imprisonment

Under Taiwan’s Criminal Code, the penalties for document-related offenses vary according to the document’s classification and the specific criminal conduct.

Article 210 provides imprisonment of up to five years for qualifying private-document forgery or alteration. Article 211 provides imprisonment of one to seven years for qualifying official-document forgery or alteration. Separately, Article 87, Paragraph 3 of the Government Procurement Act provides imprisonment of up to five years and permits a fine of up to NT$1 million, either in addition to imprisonment or as otherwise provided by the statute. Where multiple offenses are alleged, the final legal consequences depend on the applicable rules governing concurrence of offenses, the established facts, and the court’s judgment.

4.2 Bid Bond Forfeiture and Procurement Debarment

Criminal penalties are not the only concern for contractors. Under the Government Procurement Act, certain procurement violations may result in the non-return or recovery of bid bonds, subject to the applicable statutory conditions.

Companies may also face publication as disqualified suppliers under Articles 101 to 103 when the legal requirements and procedures are satisfied. The applicable period of procurement debarment depends on the statutory ground and relevant circumstances. It is not automatically the same for every case involving inaccurate tender documents.

⚠️For businesses that depend heavily on government contracts, restrictions on future tender participation may create substantial financial and operational difficulties.

5. How to Defend Against Government Procurement Fraud Allegations

A government procurement fraud investigation does not automatically mean that a contractor will be convicted. Criminal defense strategies should focus on the precise allegations and the evidence supporting each statutory element.

5.1 Proving the Absence of Intentional Deception

An important defense issue is whether the accused knowingly participated in document falsification or fraudulent tendering.

For example, an employee may have submitted an outdated inspection report without realizing that a newer certificate was required. Alternatively, a contractor may have relied on information supplied by a manufacturer without knowing that the underlying documentation was inaccurate.Such circumstances do not guarantee an acquittal, but they may be relevant to whether the prosecution can prove the necessary criminal intent.

5.2 Collecting Evidence to Support a Criminal Defense

Effective legal representation often requires reconstructing the complete document preparation process. Potentially relevant evidence includes internal emails, supplier correspondence, electronic file histories, document approval records, tender instructions, and communications with the procuring agency.These materials may help establish whether the disputed information resulted from deliberate falsification, a misunderstanding of procurement requirements, or an administrative oversight.

🚨Preserving original electronic records is particularly important. Altering or deleting documents after an investigation begins may create additional legal risks.

6. How Businesses Can Prevent Government Tender Document Violations

Preventing procurement disputes requires more than checking whether a tender application is complete. Companies should establish procedures for verifying the authenticity and accuracy of submitted information.

6.1 Internal Document Verification and Compliance

Contractors should maintain clear responsibility for preparing, reviewing, and approving tender documentation.

Qualification certificates, financial records, manufacturer authorizations, and project performance statements should be verified before submission. Documents received from outside suppliers should also be checked when their authenticity or accuracy is material to tender eligibility.

➙A documented review process can reduce the risk of administrative mistakes and provide useful evidence if questions later arise about how the tender was prepared.

6.2 Legal Review Before Submitting Tender Documents

Legal review may be particularly valuable for high-value procurement projects or tenders involving complicated technical requirements. A government procurement lawyer can assist in interpreting qualification criteria, reviewing potentially problematic representations, and identifying compliance concerns before documents are submitted.

⚠️When an error is discovered, the appropriate corrective action depends on the procurement stage, the tender rules, and the applicable law. Contractors should avoid assuming that every inaccurate submission can be corrected after the deadline.

7. Why Hire a Taiwan Government Procurement Lawyer?

Government procurement disputes can involve criminal law, administrative procedures, and commercial contract issues simultaneously. Legal representation should therefore address both immediate criminal exposure and the company’s longer-term ability to conduct business.

7.1 Criminal Defense and Procurement Disputes

An experienced Taiwan government procurement lawyer can help contractors evaluate suspected document forgery, fraudulent tendering, bid bond disputes, and procurement debarment.

Legal assistance may include reviewing evidence, preparing responses to investigative authorities, representing defendants during criminal proceedings, and evaluating available administrative remedies. Because criminal and administrative proceedings involve different legal requirements and deadlines, each issue should be assessed independently.

7.2 Legal Assistance from Chien Sheng International Law Firm

Chien Sheng International Law Firm provides legal representation in Taiwan criminal cases, including matters involving government procurement and alleged bidding irregularities.

When businesses are accused of submitting forged tender documents or making false procurement declarations, the legal team can examine the documentary evidence, assess the relevant statutory requirements, and develop defense arguments based on the circumstances of the case.

💡Early legal consultation may help companies preserve important evidence, understand potential penalties, and respond appropriately to criminal investigations or procurement-related administrative proceedings.

8. Frequently Asked Questions (FAQ)

Yes. Intentionally submitting forged documents or engaging in fraudulent tendering may result in imprisonment when the conduct satisfies the requirements of Taiwan’s Criminal Code or Government Procurement Act. However, an inaccurate document alone does not automatically establish criminal liability.

Article 87, Paragraph 3 of Taiwan’s Government Procurement Act provides imprisonment of up to five years and permits a fine of up to NT$1 million for the specified fraudulent or illegal conduct affecting tender participation or bid-opening results.

An administrative mistake may trigger procurement consequences, but criminal liability depends on the elements of the alleged offense. Evidence of intent, document authenticity, and the actual procurement process is essential.

Yes, certain violations may lead to procurement debarment under the Government Procurement Act. The applicable grounds, procedures, and duration must be assessed under Articles 101 to 103.

The contractor should preserve original documents, electronic records, and relevant communications, avoid altering evidence, and seek advice from a qualified Taiwan government procurement lawyer before responding substantively to criminal allegations.

9. Conclusion

Falsifying government tender documents in Taiwan can result in serious criminal and administrative consequences, including imprisonment, financial penalties, bid bond disputes, and restrictions on future public procurement participation.

Nevertheless, the distinction between intentional fraud and administrative error remains essential. A document containing inaccurate information does not automatically establish forgery or fraudulent tendering, and prosecutors must prove the legal elements of the alleged offense.

For contractors facing allegations involving forged qualification certificates, false declarations, or government procurement fraud, timely legal assistance can help clarify the evidence and protect available procedural rights.

🧑🏻‍⚖️Chien Sheng International Law Firm provides criminal defense services for businesses and individuals involved in Taiwan government procurement investigations and related legal disputes.

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