Regulations Governing the Collection of Air Pollution Control Fee Article 15

Public and private premises that need to pay supplementary fees pursuant to paragraph 1 of Article 14, but are not able to pay the outstanding amount in a single payment within the deadline for one of the following reasons, may submit relevant verification documents to the competent authority before the deadline and apply for installment payment:I. The public or private premises have suffered major property losses due to a typhoon, earthquake, flood, landslides, other natural disasters or other causes not attributable to it.II. The public or private premises have been assessed supplementary fees of NT$100,000 or more following audit by the competent authority. For those allowed to pay in installments, interest shall be accrued daily from the day after the overdue deadline to the date of payment of the last installment based on the fixed annual interest rate for a one-year time deposit with the Directorate General of the Postal Remittances and Savings Bank on the date of payment. Postdated cheques for all monthly installments shall be sent to the competent authority. Should payment on any of the installment cheques not be received, the competent authority shall proceed pursuant to Article 74 of this Act.
中文原文 空氣污染防制費收費辦法第15條
依前條第一項須限期繳清差額之公私場所,有下列原因之一無法於期限前一次補繳加徵之差額者,得於期限前檢具相關證明文件,向主管機關申請分期繳納:
一、因颱風、地震、水災土石流、其他天然災害或其他不可歸責於公私場所之事由,致遭受重大財產損失。
二、經主管機關查核,應補繳加徵之差額達十萬元以上。
經核准分期繳納者,應自前條原訂限期繳納期限屆滿之次日起,至最後一期繳納之日止,依原訂限期繳納期限屆滿當日郵政儲金一年期定期存款固定利率按日加計利息,一併繳納,並應一次將各期應繳金額預開票據函送主管機關;有任何一期票據未獲付款者,主管機關得逕依本法第七十四條規定辦理。

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