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Title: Soil Pollution and Groundwater Pollution Remediation Fund Revenues and Expenditures, Safekeeping, and Utilization Regulations Ch
Date: 2024.04.08
Legislative: 1.Promulgated by Executive Yuan Order No. Tai-Chiu-Shih-Hsiao-Shou-San-Tze 05020 on June 11, 2001.
2.Revised by Executive Yuan Order No. Yuan-Shou-Chu-Hsiao-Tze 1000006957A on November 9, 2011.
3.Revised by Executive Yuan Order No. Yuan-Shou-Chu-Chi-Fa-Tze 1120200194A on February 13, 2023.
4.Revised by Executive Yuan Order No. Yuan-Shou-Chu-Chi-Fa-Tze 1130200631A on April 8, 2024.

Article  1    In order to prevent and remediate soil and groundwater
              pollution, to ensure the sustained use of soil and groundwater
              resources, to improve the living environment, and to promote
              public health, the Soil Pollution and Groundwater Pollution
              Remediation Fund (herein referred to as "the Fund")has been
              established pursuant to Article 28, Paragraph 1 of the Soil and
              Groundwater Pollution Remediation Act (herein referred to as
              "this Act"). Moreover these Regulations have been determined
              pursuant to the same Article and Article 21 of the Budget Act.

Article  2    Pursuant to Article 4, Paragraph 1, Item 2 of the Budget Act,
              the Fund is a special fund, affiliated with the environmental
              protection funds, that prepares a budget for its subordinate
              units and takes the Ministry of Environment (herein referred
              to as "the MOENV") as its competent authority.

Article  3    Funds for the Soil and Groundwater Pollution Remediation Fund 
              shall be derived from the following:
              I.Revenue from soil and groundwater pollution remediation fees.
              II.The amounts paid by polluters, potential polluters, 
              andinterested parties of the polluted land pursuant to Article
              43 and Article 44 of this Act.
              III.Payments from land developers pursuant to Paragraph 3 of
              Article 51 of this Act.
              IV.Accrued interest income generated by the Fund.
              V.Funds appropriated through the budget process as determinedby
              the central competent authority.
              VI.Funds from the partial appropriation of relevant 
              environmental protection funds.
              VII.Funds from the partial appropriation of criminal 
              andadministrative fines for environmental pollution.
              VIII.Other relevant income.

Article  4    The Fund shall be used for the following purposes:
              I.Expenditures made by competent authorities at all levels for
              verification, adoption of necessary response measures,
              supervision, and plan determination, review, investigation,
              assessment, implementation, and change pursuant to this Act, 
              Article 7, Paragraphs 1 and 5; Article 12, Paragraph 1, 
              Paragraphs 5, 6, 8 through 10, and 13; Article 13, Paragraphs 1 
              and 2; Article 14, Paragraphs 1 and 3; Article 15; Article 22, 
              Paragraphs 1, 2, and 4; Article 24, Paragraphs 3 through 5; and 
              Article 27, Paragraphs 1 and 2.
              II.The fund's claims for relevant compensation and legal 
              III.The fund's relevant personnel and administrative management 
              expenses, personnel expenses incurred by soil and groundwater 
              pollution prevention and remediation work.
              IV.Expense of soil and groundwater pollution control work 
              performed by competent authorities at all levels.
              V.Expense of audit of soil and groundwater pollution 
              verification and implementation effectiveness.
              VI.Expense relevant to international environmental protection 
              work involving soil and groundwater pollution.
              VII.Expense relevant to audits of soil and groundwater quality 
              monitoring and implementation effectiveness.
              VIII.Expense relevant to levying soil and groundwater pollution 
              remediation fees.
              IX.Expense relevant to soil and groundwater pollution health 
              risk assessment and management.
              X.Expense of researching, promoting, developing, and creating 
              incentives for soil and groundwater pollution remediation 
              XI.Matters concerning subsidies for soil and groundwater 
              pollution prevention work.
              XII.Expense relevant to credit guarantee and interest subsidy 
              of soil and groundwater pollution remediation loans.
              XIII.To cover other costs for relevant soil and groundwater 
              pollution remediation approved by the central competent 
              authority of this Act.

Article  5    The safekeeping and utilization of this Fund shall emphasize 
              profitability and safety, and its deposits shall be handled 
              pursuant to the regulations of the Government Treasury Act and 
              relevant laws and regulations.

Article  6    The Fund may be used to purchase government bonds, treasury 
              bills, or other short-term papers for the purpose of increasing 
              its income.

Article  7    The revenues and expenditures,safekeeping, and utilization of 
              the Fund shall establish a Soil and Groundwater Pollution 
              Remediation Fund Management Committee (herein referred to as 
              the Committee). The Committee shall have seventeen (17) to 
              twenty-seven (23) commissioners. There are three ex-officio 
              commissioners nominated by the MOENV, one of whom is the 
              convener, who is concurrently served by the Minister of the 
              MOENV, or his designee; the remaining two, one of whom is the 
              deputy convener, both are concurrently appointed by the MOENV; 
              the remaining commissioners are appointed from among relevant 
              agencies, experts and scholars.
              The expert and scholar representatives mentioned in the 
              preceding paragraphshall not be less than two-thirds of the 
              total number of commissioners.
              The ratio of any gender among the commissioners of the 
              Committee shall not be less than two-fifths of the total number 
              of commissioners.
              The maximum term of commissioners is two years, and they may be 
              re-appointed upon expiration of their term. They are all unpaid 
              positions. When the positions of representatives of the 
              relevant agencies change, the representatives should be 
              reassigned to fill the original term. When an expert's or 
              scholar's position is vacant, it should be replaced, and the 
              term of the new commissioners shall last until the expiration 
              of the term of the original commissioners.

Article  8    The Committee is in charge of the following matters:
              I.Review of the Fund's revenues and expenditures, safekeeping, 
              and utilization.
              II.Review of the annual budget and final accounts of the Fund.
              III.Assessment of the implementation of the Fund's utilization.
              IV.Other relevant matters.

Article  9    The Committee shall have an executive secretary to manage the 
              affairs and activities of the Committee under the convener's 
              instructions; and shall have a deputy executive secretary and 
              several staff members to run for the affairs and activities of 
              the Committee.

Article 10    The Committee shall hold a meeting of commissioners once every 
              six months. If necessary, an extraordinary meeting may be held. 
              Both types of meetings are convened by the convener. If the 
              convener is unable to attend the meeting of commissioners for 
              any reason, the deputy convener shall act on his behalf.
              Meetings of the Committee must be attended by more than half of 
              all commissioners. The resolution of the meeting of 
              commissioners shall be adopted by a majority of vote in favor 
              of such resolution in a meeting attended by a majority of the 
              commissioners, or by the chairperson's decision in case of even 
              The commissioner shall personally attend the meeting of 
              commissioners mentioned in the preceding paragraph and shall 
              not appoint an agents. However, a commissioner who is 
              concurrently serving as an agency representative is unable to 
              attend the meeting of commissioners for any reason. He or she 
              may appoint a representative to attend the meeting by proxy, 
              and the representative appointed shall be eligible to get the 
              stand and vote.
              Before the Committee meeting, the executive secretary of the 
              Committee may invite external members to hold a consultation 
              meeting on the tasks of the Committee. If necessary, and 
              depending on the needs of the topic, the executive secretary 
              may also invite any relevant units, persons, experts and/or 
              scholars to be present at the meeting of commissioners.

Article 11    The composition and execution of budgets and the preparation 
              offinancial statements related to the Fund shall be 
              handledpursuant to the regulations of the Budget Act, 
              Accounting Act,Financial Statement Act, Audit Act and other 
              relevant laws andregulations.

Article 12    The Fund's accounting affairs shall be handled in 
              accordancewith the regulation-determined accounting system.

Article 13    At the end of each fiscal year, any surplus in the Fund's
              final accounts shall be accumulated or paid to the National 
              Treasury according to statutory requirements.

Article 14    When the Fund is terminated, it shall be liquidated and 
              itsresidual equity shall be transferred to the National 

Article 15    These Regulations shall take effect on the date of