| Legislative： |
Promulgated by Environmental Protection Administration order on
November 1, 2001.
Revisions promulgated by Environmental Protection Administration
order on May 7, 2003.
Revisions to Articles 2, 3, 9-11, 13, and 14, Tables 1
promulgated by Environmental Protection Administration order on
December 30, 2005.
Full 14 articles revised and promulgated by Environmental
Protection Administration Order Huan-Shu-Tu-Tzu No. 1000016896
on March 7, 2011.
Revisions to Articles 2-7,10-14 promulgated by Environmental
Protection Administration order Huan-Shu-Tu-Tzu No.1050107754 on
December 30, 2016
Revisions to Articles 9-10, 14 promulgated by Environmental
Protection Administration order Huan-Shu-Tu-Tzu No.1101153597 on
November 12, 2021 |
| Content： |
Article 1
These Regulations are determined pursuant to Article 28,
Paragraph 2 of the Soil and Groundwater Pollution Remediation
Act (herein referred to as this Act).
Article 2
Terms used in these Regulations are defined as follows:
I."Fee payers" means the substance manufacturers and
importers indicated in attached table 1 and table 2 as subject
to soil and groundwater pollution remediation fees.
II."Chemical substances" means the substances produced via
chemical reactions that have been indicated in attached table
1 as subject to soil and groundwater pollution remediation
fees.
III."Direct manufacture raw materials" means raw materials that
can be used directly to manufacture substances that have been
indicated in attached table 1 as subject to soil and
groundwater pollution remediation fees.
IV."Exemption rate" means the percentage rate between the soil
and groundwater pollution remediation fees already paid on
direct manufacture raw materials and the soil and groundwater
pollution remediation fees assessed on chemical
substances that are subject to soil and groundwater
pollution remediation fees.
V."New investment" means adding the pollution control function to
the process equipment, which is under any of the following
circumstances:
i.Add pollution control equipment or engineering.
ii.Renovate pollution control equipment or engineering, which
does not cover the original prevention equipment or the old
equipment removed as required in engineering renovation.
VI."Substance import volume" means the weight on the customs
declaration day recorded in the import declaration (in the
net weight column).
VII."Substance production volume" means the sum of amounts of
the substance manufactured during the current quarter and
recorded in production statements. If the fee category of
the substance in question is not waste, and an exemption
rate is not applicable, when remediation fees have already
been paid in the current quarter for the raw materials used
in that substance's manufacture, the weight of the raw
materials for which remediation fees had been paid may be
subtracted from the production volume of that substance, and
the maximum amount that may be subtracted shall be the
production volume of that substance. If fee category of the
substance is waste, the production volume must be identical
with the sum of the volumes indicated in ex-factory output
notes reported by the fee payer for the current quarter via
the Network Transmission Reporting System designated by the
central competent authority.
Article 3
The central competent authority shall, in consultation with
relevant agencies, determine the types of substances for which
soil and groundwater remediation fees (herein referred to as
remediation fees) must be collected pursuant to Article 28,
Paragraph 1 of this Act and fee rates as shown in attached table
1 and table 2.
Those substances subject to remediation fees in attached Table 1
in the foregoing paragraph which are chemical substances shall
include their isomers in all cases, and fee payers shall report
the substances on the basis of their listed chemical substance
names. In case of any change in waste codes listed in the
preceding attached table 2, the fee payer shall report pursuant
to the changed codes.
The central competent authority shall perform a review and
propose adjustments to the types of substances subject to
remediation fees and fee rates in view of the actual
income/expenditure of the Soil and Groundwater Pollution
Remediation Fund, on-site investigations, remediation, and the
revision of pollution control standards.
Article 4
Fee payers shall, on their own initiative, pay remediation fees
for the previous quarter before the end of each January, April,
July and October into a collections account at a financial
institution designated by the central competent authority, and
shall fill out and submit a report to the central competent
authority via network transmission in the format designated by
the latter; the report shall include a completed soil and
groundwater pollution remediation fee report, proof of fee
payment, and either statistical reports of substance production
volume or substance import declaration forms. However, those
that are agreed by the central competent authority may report in
writing.
If the central competent authority determines through the review
of the report in the foregoing paragraph that insufficient fees
shall be paid, the fee payer shall make up the difference in the
next quarter’s payment; if the fee payer has overpaid, the
extra portion shall be counted towards subsequent payments.
Article 5
If a substance subject to remediation fees is a chemical
substance, the fee payer may apply to the central competent
authority for approval of an exemption rate by submitting an
explanation of the raw materials and processes needed for the
manufacture of the chemical substance subject to remediation
fees, and providing a detailed list of the cost percentages of
raw materials used directly in production and for which
remediation fees have already been paid.
The exemption rates in the foregoing paragraph are calculated as
follows.
I.For individual products made from direct manufacture raw
materials:
The exemption rate ={Σ[the molecular weight of direct
manufacture raw materialx the chemical reaction equation
coefficientx the direct manufacture raw material remediation
fee rate (NT$/kiloton)]/[(product molecular weight × chemical
reaction equation coefficient × product remediation fee rate
(NT$/ton)]×100%.
II.For multiple products made from direct manufacture raw
materials:
The exemption rate ={Σ[the molecular weight of direct
manufacture raw materialx the chemical reaction equation
coefficientx the direct manufacture raw material remediation
fee rate (NT$/ton)]/[(individual product remediation fee rate
(NT$/ton)xΣ(product molecular weightxchemical reaction
equation coefficient)]×100%.
III.The exemption rate for processes that cannot be represented
as chemical reaction equations= {Σ[weight of direct
manufacture raw material × direct manufacture raw material
remediation fee rate (NT$/ton)] / [product weight × product
remediation fee rate (NT$/ton)] } ×100%
If the exemption rate in the foregoing paragraph is greater than
100% when rounded to the second decimal place, it shall be taken
to be 100%; molecular weight shall be rounded to the first
decimal place.
Article 6
If a fee payer has applied for an exemption rate pursuant to the
foregoing article, but prior to the central competent authority
approving the exemption rate, the fee payer shall calculate and
pay remediation fees pursuant to Article 7, Paragraph 1, and
shall not, on its own initiative, calculate an exemption rate
and deduct the amount from payment.
After the central competent authority has approved an exemption
rate, the exemption rate may be used for as long as the
production process and remediation fee rate remain unchanged.
A fee payer that may use an approved exemption rate to reduce
remediation fees shall submit proof that remediation fees have
been paid for direct manufacture raw materials. Those that have
purchased direct manufacture raw materials from a manufacturer
that has already paid remediation fees shall submit proof of
purchase of raw materials.
Article 7
The amount of quarterly remediation fees due from a fee payer is
the grand total of remediation fees for individual substances
during the quarter at issue as specified in Paragraph 2.
Amount of remediation fees (NT$) due for individual substances
during the current quarter =substance production volume or
import volume (tons) × fee rate (NT$/ ton) × (1-exemption rate).
Figures resulting from the substance production volume or import
volume calculations in the foregoing paragraph shall be rounded
to the third decimal place. Import calculations shall be based
on import volumes of individual substances on import declaration
forms; domestic manufacturers shall calculate the grand total of
the volume of all individual substances produced during the
quarter at issue.
The remediation fees assessed on the individual substances in
Paragraph 2 shall be rounded to whole numbers.
Article 8
A fee payer that terminates business, suspends business or
suspends the manufacture or import of substances officially
announced by the central competent authority, shall, on its own
initiative, submit information on settlement of remediation fees
within thirty days of the day of the event to the central
competent authority, and apply to the central competent
authority to suspend collection of remediation fees. If the
central competent authority review determines that the
settlement of fees are insufficient, the fee payer shall make up
the difference within a limited time period; if the fee payer
has overpaid, the overpaid portion shall be refunded.
Article 9
When imported substances for which remediation fees have already
been paid are exported, the fee payer may submit, before the end
of January, April, July, or October of each year, export
declaration forms and remediation fee payment receipts for the
actual amounts of those substances imported/exported during the
previous quarter, and apply to the central competent authority
for a refund of 70% of the paid remediation fees; the refund may
be counted towards a portion of subsequent remediation fee
payments. Refund applications shall be submitted before the end
of the two quarters following export.
Article 9-1
Fee payers, who send generated wastes specified in Table 2 to
other branch factories (sites) of the same legal person for
processing or reuse, may submit to the central competent authority
an application providing the approved industrial waste disposal
plan or the permit for the business to dispose of industrial
wastes on its own. After the application is approved, fee payers
may file the payment of the remediation fee at 50% of the
remediation fee for the said waste after the date of approval.
Article 10
If a fee payer purchases liability insurance insuring against
environmental damage or other insurance with an equivalent
effect, or invests in new equipment or facilities directly
benefiting the prevention of soil or groundwater pollution, the
fee payer may apply for the refund of a portion of those
remediation fees actually paid on the basis of actual payments
for the foregoing measures, taking the accounting year as a unit
of calculation. If the application is approved, the fee payer
may receive a refund of up to a maximum of 25% of remediation
fees actually paid during the previous year; the refund may be
counted towards a portion of subsequent remediation fee
payments.
With regard to the refunds in the foregoing paragraph, the fee
payer may submit a refund application according to the method
designated by the central competent authority from June 1 to
July 31 of each year. The application will not be accepted if it
is not filed within the time limit. Also, if the application
fails in meeting the format, or the submitted data are
incomplete or cannot be judged if meeting the refund
requirements, the central competent authority may request the
fee payer to supplement the application data within 20 days
after the day following the day receiving the notification. The
data supplementation is limited to two times only. If the
supplementation does not made within the time limit, the
application shall be overruled.
When applying to the central competent authority for refund of
liability insurance insuring against environmental damage or
other insurance with an equivalent effect, the fee payer shall
submit an insurance contract stating the value of the liability
insurance insuring against environmental damage or other
insurance with an equivalent effect, receipts for insurance
premiums during the previous year, and a statement from the
insurer.
The terms of the insurance contract in the foregoing paragraph
must clearly specify that the scope of coverage, in which all
necessary removal and disposal costs connected with
environmental pollution incurred by the insured during the
period of coverage shall be included.
When applying for the refund of investment in new equipment or
facilities directly benefiting the prevention of soil or
groundwater pollution, the fee payer must explain the purpose of
the equipment or facilities, and attach construction or purchase
contracts, facility design drawings or equipment standards,
facility or equipment acceptance records, photographs from
before and after completion, and documents verifying
expenditures (including invoices or receipts for expenditures
not including business tax, time will be based on the date made
out).
A refund application in the first paragraph may not be made if
equipment or a facility is located within a remediation site or
control site.
New investment equipment and facility items benefiting the
prevention of soil and groundwater pollution are listed in Table
3.
Article 11
A fee payer is exempt from payment of remediation fees when one
of the following circumstances applies.
I.After importing officially announced substances, the fee payer
promptly exports them out of the country without processing,
and does not perform customs clearance procedures.
II.A fee payer imports officially announced substances for use
as advertising goods or samples.
III.A fee payer is assessed remediation fees of less than NT$200
for the quarter at issue.
IV.The processed product is steel and the waste generated from
such process is listed in the attached table 2.
V.Other circumstances officially announced by the central
competent authority apply.
Article 12
A fee payer that fails to pay fees and report in accordance with
the calculation methods given in these Regulations by the
deadline prescribed by Article 4, Paragraph 1 shall be subject
to an interest penalty pursuant to Article 39 of this Act;
interest shall be assessed from the day after the final day of
the payment period prescribed by Article 4, Paragraph 1 until
the day of payment.
The interest amount in the foregoing paragraph shall be
calculated based on the difference between the amount of
remediation fees owed for that quarter and the amount of fees
actually paid, and shall be rounded to the nearest whole number.
The fee payer is exempt from payment if the total amount of
interest assessed on one occasion is less than NT$10.
Article 13
The central competent authority may, when necessary, conduct
on-site inspections concerning the content of reports or
applications pursuant to these Regulations.
When performing relevant reporting review, approval, on-site
inspections, and notification work, the central competent
authority may, depending on its needs, commission a dedicated
organization to perform said work pursuant to Articles 4 through
11.
Article 14
These Regulations shall take effect on July 1, 2017.
The amendments to these Regulations shall take effect on the
date of promulgation, except for Table 3 of Article 10 hereof,
which is to take effect on January 1, 2023.
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