Mining Act Article 61

Mineral right holder shall pay mineral right fee based on the kind of minerals, the area of mineral concession and the fee rate of exploration right or mining right. However, the mineral right holder of offshore petroleum or natural gas may be exempted from mineral right fee under a special reason approved by the competent authority.The regulations governing rate of mineral right fee, collection procedures, adjustment standards and other related matters under the preceding Paragraph shall be prescribed by the competent authority.
中文原文 礦業法第61條
礦業權者應依礦種、礦區面積及探礦權或採礦權費率,繳納礦業權費。
但經營海域石油礦及天然氣礦,有特殊原因經主管機關核准者得免繳礦業權費。
前項礦業權費之費率、收取程序、調整基準及其他相關事項之辦法,由主管機關定之。

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