Regulations Governing the Collection of Air Pollution Control Fee Article 2
The amount of collected air pollution control fees based on designated and officially announced substance sales volumes as defined in Article 16, Paragraph 1, Subparagraph 1 of this Act, and the air pollution control fees based on the type, composition and quantity of fuel as defined in Article 16, Paragraph 1, Subparagraph 2 of this Act shall be calculated according to the type of fuel, composition and property standards, and the batch sales volume for each individual fuel type each month. Before the fifteenth day of each month fuel vendors or importers shall fill out an air pollution control fee report form and payment form based on the format determined by the central competent authority, pay the air pollution control fee for the previous month to the financial institution account designated by the central competent authority and make a filing with the central competent authority via the Internet. However, if the central competent authority grants its consent, the filing may be made in writing.
中文原文 空氣污染防制費收費辦法第2條
本法第十六條第一項第一款所定依物質之銷售數量徵收之指定公告物質空氣污染防制費及第二款所定依油燃料之種類成分與數量徵收之空氣污染防制費,應依其每月油燃料種類、成分標準及性能標準、各銷售批次數量,按收費費率核算應徵收之費額。
其銷售者或進口者應於每月十五日前,依中央主管機關規定之格式,填具空氣污染防制費申報書及繳款單,並將前月份之空氣污染防制費,自行繳納至中央主管機關指定金融機構代收專戶後,以網路傳輸方式,向中央主管機關申報。
但報經中央主管機關同意者,得以書面方式申報。
其銷售者或進口者應於每月十五日前,依中央主管機關規定之格式,填具空氣污染防制費申報書及繳款單,並將前月份之空氣污染防制費,自行繳納至中央主管機關指定金融機構代收專戶後,以網路傳輸方式,向中央主管機關申報。
但報經中央主管機關同意者,得以書面方式申報。