Regulations Governing the Collection of Air Pollution Control Fee Article 14

For any public or private premise that reports air pollution control fee, the competent authority of each level shall review, calculate and notify the review results. If the fees are insufficient, the competent authority will collect the remainder by requesting that the outstanding amount be paid within 90 days. If payment is not made in time, Article 74 of this Act shall apply. Payment in excess of the actual amount shall be deducted from the next amount due or returned pursuant to the application.If the excess payment is less than NT$2,000, it shall be deducted from the next amount due, except for construction projects. When public or private premises cease operation, dismantle the pollution source equipment or for other reasons do not need to pay air pollution control fees, they may submit relevant verification documents to the competent authority within 30 days of the day of the event to settle the account and halt fee collection.