Regulations Governing the Collection of Air Pollution Control Fee Article 13

For public or private premises choosing to calculate the volatile organic compound air pollutant emission based on the emission factor, if the reported quarterly emission deviates from the results of inspection by the central competent authority by 2 times or more or 7.5 tons or more, the air pollutant emission of such stationary pollution source shall be calculated under quality/quantity balance calculation starting from the quarter following the receipt of notice from the central competent authority.
中文原文 空氣污染防制費收費辦法第13條
公私場所選擇以排放係數計算揮發性有機物空氣污染物排放量者,其申報季排放量與中央主管機關查核結果差異達二倍以上及七.五公噸以上時,應於收到中央主管機關通知文件之次季起,以質量平衡計量方式計算該固定污染源之空氣污染物排放量。

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