The Forestry Act Article 48-1

To encourage long-term reforestation by private individuals and/or organizations, the Government shall establish a reforestation fund. The sources of funding shall be as follows:1. Allocations from water rights fees;2. A reciprocation fund provided by those undertaking hillside development;3. Penalty fines for violations of this Act;4. Allocations from the engineering budget for water resource development projects;5. Allocations from government budgeting procedures;6. Donations;7. Other sources of income.The water-right fee in Section 1 and the proportion of the allocation from the engineering budget for water resource development projects in Section 4 herein shall be regulated by the central water conservation government agency in conjunction with the central government agency. At the time a permit is issued for hill development, the reciprocation fund fee in Section 2 shall be paid. The obligated party, calculation format, payment schedule, time period, procedures, and regulations shall be decreed by the central government agency and submitted to the Executive Yuan for approval.
中文原文 森林法第48-1條
為獎勵私人或團體長期造林,政府應設置造林基金;其基金來源如下︰一、由水權費提撥。
二、山坡地開發利用者繳交之回饋金。
三、違反本法之罰鍰。
四、水資源開發計畫工程費之提撥。
五、政府循預算程序之撥款。
六、捐贈。
七、其他收入。
前項第一款水權費及第四款水資源開發計畫工程費之提撥比例,由中央水利主管機關會同中央主管機關定之;第二款回饋金應於核發山坡地開發利用許可時通知繳交,其繳交義務人、計算方式、繳交時間、期限與程序及其他應遵行事項之辦法,由中央主管機關擬訂,報請行政院核定之。

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