Regulations Governing the Collection of Air Pollution Control Fee Article 17
Should one of the following circumstances apply to public or private premises that are subject to air pollution control fees as set forth in Article 3, the central competent authority may assess their air pollutant emissions quantities of the stationary pollution source based on their production volumes, usage volumes of raw materials (goods) and fuel, stack test result, the monitoring raw data of the stationary pollution source’s continuous automatic monitoring equipment or facilities or other relevant information, and determine the air pollution emission for such stationary pollution source and the air pollution control fees payable in 5 years starting from the quarter of the year prior to the notification to public or private premises for submission as stated in paragraph 1 under Article 9:I. Failure to calculate air pollutant emission in accordance with the regulation.II. Normal efficient operation cannot be maintained due to malfunctioning of facility or other causes or waste gas has been released into the atmosphere without passing through controlling or treatment equipment, which causes the air pollutant quantity emission to be not calculated.III. Relevant information on the calculation of the air pollution control fee is not submitted before the deadline as stipulated in Article 9, the corrected information is insufficient.IV. Production volumes, usage volumes for raw materials (goods), and fuel, and fuel purchase quantities do not match with the results of account settlement.V. The number of stationary pollution sources reported is inconsistent with the actual situation.VI. Central competent authority discovers any event under Article 11 or Article 12 after inspection.VII. Other circumstances where the air pollution control fee application does not comply with the regulations.If any construction owner fails to report, adjust the air pollution control fee in accordance with Articles 5 and 7 or provides incomplete information, the special municipality, county or city competent authority may determine the amount of air pollution control fee payable based on the result of inspection or relevant information.
中文原文 空氣污染防制費收費辦法第17條
公私場所依第三條規定應申報空氣污染防制費，有下列情形之一，中央主管機關得逕依其固定污染源產品產量、原（物）料使用量、燃料使用量、檢測結果、連續自動監測設施原始數據或其他有關資料，自依第九條第一項規定通知公私場所提報時間之前一次申報季別起，計算追溯五年內其固定污染源空氣污染物排放量，重新核定其應繳之空氣污染防制費：
一、未依規定計算空氣污染物排放量之情形。
二、因設施故障或其他因素，致無法維持正常操作或廢氣未經收集或防制設施處理即排放於大氣中，未計算空氣污染物排放量。
三、未於第九條規定期限內提報空氣污染物排放量相關資料、其補正資料不足。
四、產品產量、原（物）料、燃料使用量與其購買量及結算結果不符。
五、申報之固定污染源數量與實際情形不符。
六、經中央主管機關查核有第十一條或十二條之情形。
七、其他未依規定申報空氣污染防制費。
營建業主未依第五條、第七條規定申報、調整空氣污染防制費或提供資料不完整者，直轄市、縣（市）主管機關得逕依查驗結果或相關資料，核定其應繳納之空氣污染防制費。
一、未依規定計算空氣污染物排放量之情形。
二、因設施故障或其他因素，致無法維持正常操作或廢氣未經收集或防制設施處理即排放於大氣中，未計算空氣污染物排放量。
三、未於第九條規定期限內提報空氣污染物排放量相關資料、其補正資料不足。
四、產品產量、原（物）料、燃料使用量與其購買量及結算結果不符。
五、申報之固定污染源數量與實際情形不符。
六、經中央主管機關查核有第十一條或十二條之情形。
七、其他未依規定申報空氣污染防制費。
營建業主未依第五條、第七條規定申報、調整空氣污染防制費或提供資料不完整者，直轄市、縣（市）主管機關得逕依查驗結果或相關資料，核定其應繳納之空氣污染防制費。