The Electricity Act Article 28
When the Public Electricity-Retailing Utility sells electric power to its users, an Electricity Carbon Emission Factor shall be calculated for the sold power using the baseline Electricity Carbon Emission Factor and reported to the Electricity Industry Regulatory Agency.The baseline Electricity Carbon Emission Factor described in the preceding paragraph shall be stipulated by the Electricity Industry Regulatory Agency based on the national energy and carbon reduction policies and announced on a regular basis.The Electricity Industry Regulatory Agency shall establish rules governing the method of calculation, reporting procedure and period, review, audit, management, and other points of compliance regarding the Electricity Carbon Emission Factor.
中文原文 電業法第28條
公用售電業銷售電能予其用戶時，其銷售電能之電力排碳係數應符合電力排碳係數基準，並向電業管制機關申報。
前項電力排碳係數基準，由電業管制機關依國家能源及減碳政策訂定，並定期公告。
第一項電力排碳係數之計算方式、申報程序與期間、審查、稽核、管理及其他應遵行事項之辦法，由電業管制機關定之。
前項電力排碳係數基準，由電業管制機關依國家能源及減碳政策訂定，並定期公告。
第一項電力排碳係數之計算方式、申報程序與期間、審查、稽核、管理及其他應遵行事項之辦法，由電業管制機關定之。