Air Pollution Control Act Article 16

Competent authorities at all levels may collect air pollution (control) fees from stationary and mobile pollution sources that emit air pollutants. The targets of air pollution fees are as follows:1.Stationary pollution sources: Fees shall be collected from the owners of the pollution source based on the types and quantity of air pollutants emitted. Fees shall be collected from the actual user or administrator if the owner of the source is not the user or administrator. Fees shall be collected from the construction project owner if the pollution source is a construction project. For substances designated and officially announced by the central competent authority, fees may be collected from the vendor or importer based on the sales volume of the substance.2.Mobile pollution sources: Fees shall be collected from the vendor or user based on the types and quantity of air pollutants emitted or from the vendor or importer based on the type, composition, and quantity of fuel.The central competent authority, in consultation with relevant agencies, shall determine fee collection methods, calculation methods, declaration and payment procedures, payment deadlines, methods for the pursuit of insufficient payment, calculation methods for pollutant emission quantities, and other binding fee collection regulation matters.
中文原文 空氣污染防制法第16條
各級主管機關得對排放空氣污染物之固定污染源及移動污染源徵收空氣污染防制費,其徵收對象如下:
一、固定污染源:依其排放空氣污染物之種類及數量,向污染源之所有人徵收,其所有人非使用人或管理人者,向實際使用人或管理人徵收;其為營建工程者,向營建業主徵收;經中央主管機關指定公告之物質,得依該物質之銷售數量,向銷售者或進口者徵收。
二、移動污染源:依其排放空氣污染物之種類及數量,向銷售者或使用者徵收,或依油燃料之種類成分與數量,向銷售者或進口者徵收。
空氣污染防制費徵收方式、計算方式、申報、繳費流程、繳納期限、繳費金額不足之追補繳、收費之污染物排放量計算方法及其他應遵行事項之辦法,由中央主管機關會商有關機關定之。

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