Regulations Governing the Collection of Air Pollution Control Fee Article 11

When the central competent authority conducts testing of the calculation of air pollutant emissions quantities by stationary pollution source, if the test results converted into unit activity emissions quantity has a discrepancy of more than 20% compared to the values reported by the stationary pollution source at public or private premises, the test results shall be sent to the central competent authority for confirmation. Based on the result of inspection, the central competent authority shall recalculate the air pollutant emissions quantities by such stationary pollution source and determine air pollution control fees payable.The air pollutant unit activity emissions quantity in the foregoing paragraph refers to air pollutant emission quantities emitted from production volumes, usage volumes for raw materials (goods), fuel, production output and other operation volumes recognized by the central competent authority and their calculating unit shall be identical with the base unit for air pollutant emissions factor estimates officially announced by the central competent authority.
中文原文 空氣污染防制費收費辦法第11條
中央主管機關針對以檢測結果計算空氣污染物排放量之固定污染源進行檢測,其檢測結果換算單位活動強度之空氣污染物排放量,與公私場所申報數值差異達百分之二十以上者,中央主管機關應以查驗結果,重新核算該固定污染源之空氣污染物排放量,並核定其應繳納之空氣污染防制費。
前項所稱單位活動強度之空氣污染物排放量,指固定污染源每單位之原(物)料量、燃料使用量、產品產量或其他經中央主管機關認可之操作量所排放之空氣污染物排放量,且其計算單位應與中央主管機關公告之空氣污染物排放係數估算基礎單位相同。

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