Drug Injury Relief Act Article 7
Drug manufacturers and importers shall pay a specified percentage of their sales from the previous year as a levy into the Drug Injury Relief Fund by the deadline set by the competent authority.The levy rate specified in the preceding paragraph shall be one-thousandth (1%o) of sales when the Fund's balance is below three hundred million New Taiwan dollars (300 million NTD). When the Fund exceeds three hundred million New Taiwan dollars (300 million NTD), the competent authority may adjust the rate within the range of two ten-thousandths (0.2%o) to two-thousandths (2%o) of sales, based on the actual financial condition and cash flow of the Fund.If drug manufacturers or importers are unable to provide sales data from the previous year, the levy shall be based on an estimate of the current year's sales. If the estimate differs from the actual sales, any difference shall be refunded or collected retroactively in the following year.For drug manufacturers or importers who pay the levy in accordance with this Act and whose drugs have caused drug injury, the competent authority may increase the levy rate to ten-thousandths (10%o). The rate specified in Paragraph 2 shall not apply in this case.
中文原文 藥害救濟法第7條
藥物製造業者及輸入業者應於主管機關規定期限內，依其前一年度藥物銷售額一定比率，繳納徵收金至藥害救濟基金。
前項徵收金一定比率，於基金總額未達新臺幣三億元時，定為千分之一；基金總額達新臺幣三億元時，由主管機關視實際情形，衡酌基金財務收支狀況，於千分之零點二至千分之二範圍內，調整其比率。
藥物製造業者或輸入業者無前一年度銷售額資料者，應就其當年度估算之銷售額繳納徵收金。
估算銷售額與實際銷售額有差異時，應於次年度核退或追繳其差額。
藥物製造業者或輸入業者所製造、輸入之藥物造成藥害，並依本法為給付者，主管機關得調高其次年度徵收金之收取比率至千分之十，不受第二項規定之限制。
前項徵收金一定比率，於基金總額未達新臺幣三億元時，定為千分之一；基金總額達新臺幣三億元時，由主管機關視實際情形，衡酌基金財務收支狀況，於千分之零點二至千分之二範圍內，調整其比率。
藥物製造業者或輸入業者無前一年度銷售額資料者，應就其當年度估算之銷售額繳納徵收金。
估算銷售額與實際銷售額有差異時，應於次年度核退或追繳其差額。
藥物製造業者或輸入業者所製造、輸入之藥物造成藥害，並依本法為給付者，主管機關得調高其次年度徵收金之收取比率至千分之十，不受第二項規定之限制。