Air Pollution Control Act Article 19

Those public and private premises with stationary pollution sources that are able to effectively reduce pollutant emission quantities to a certain level due to the implementation of pollution control and quantity reduction measures may apply to the competent authority of the special municipality, county or city for incentives; those that have already paid air pollution control fees pursuant to Article 16 (1) may apply to the competent authority of the special municipality, county or city for air pollution control fee exemptions.The central competent authority in consultation with relevant agencies shall, for the air pollution control fee exemptions and incentives in the preceding paragraph, determine management regulations for targets, application qualifications, review procedures, revocation, cancellation, compensation and other relevant binding matters.
中文原文 空氣污染防制法第19條
公私場所固定污染源,因採行污染防制減量措施,能有效減少污染排放量達一定程度者,得向直轄市、縣(巿)主管機關申請獎勵;其已依第十六條第一項規定繳納空氣污染防制費者,得向直轄市、縣(巿)主管機關申請減免空氣污染防制費。
前項空氣污染防制費之減免與獎勵之對象、申請資格、審查程序、撤銷、廢止與追償及其他相關事項之辦法,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.