The Plant Variety and Plant Seed Act Article 61

An applicant for a plant variety right shall pay the application fee at the time of filing such application. Upon approval of a plant variety right, the holder of the plant variety right shall pay the certificate fee and the annual fee. No plant variety right shall be published, nor shall any plant variety certificate be issued, until the annual fee for the first year and the certificate fee are paid.The annual fee for the second year and subsequent years shall be paid prior to the end of the term. If such an annual fee fails to be paid within the time period for payment, a remedial payment of the annual fee may be made within six months of the final date of the term, provided that the annual fee shall be paid at a rate of twice of what is otherwise required for timely payment of the annual fee.The examination fee required for the examination of characteristics under Paragraph 1 of Article 20 shall be paid by the applicant. The examination fee required for the follow-up testing of characteristics under Article 33 shall be paid by the holder of the plant variety right.The applicant or the person making a request shall pay the registration fee as well as any application or request fee at the time of filing an application or request under Paragraph 2 of Article 27, Paragraph 1 of Article 44, and Article 38.The standard rates for the various application or request fees, certificate fees, annual fees, and examination or testing fees with respect to plant variety rights shall be prescribed by the central competent authority.
中文原文 植物品種及種苗法第61條
品種權之申請人於申請時,應繳納申請費,經核准品種權者,其權利人應繳證書費及年費。
經繳納證書費及第一年年費後,始予公告品種權,並發給證書。
第二年以後之年費,應於屆期前繳納;未於應繳納年費之期間內繳費者,得自期滿之日起六個月內補繳之。
但其年費,應按規定之年費加倍繳納。
第二十條第一項性狀檢定所需檢定費,由申請人繳納。
第三十三條性狀追蹤檢定所需檢定費,由權利人繳納。
第二十七條第二項、第四十四條第一項之登記及第三十八條之申請,申請人於申請時,應繳納登記費或申請費。
關於品種權之各項申請費、證書費、年費、檢定費、登記費之收費基準,由中央主管機關定之。

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