Regulations Governing the Collection of Air Pollution Control Fee Article 21
If any of the following circumstances applies to stationary pollution sources at public or private premises that are subject to air pollution control fees pursuant to Article 16, paragraph 1, subparagraph 1 of this Act, such stationary pollution sources may be exempted from the air pollution control fee for said air pollutant:I. Stationary pollution sources at public or private premises with said air pollutant emission level per quarter below the minimum emission quantities as listed in the Rates of Air Pollution Control Fee of Stationary Sources.II. Fuel used by stationary pollution source at public or private premises has been filed in accordance with Article 2.III. The payable amount for each single construction project has been assessed to be less than NT$100.IV. Reconstruction demand for victims or victim areas caused by the occurrence of a natural disaster during a period publicly announced by the special municipality, county or city competent authority.V. Other circumstances designated and officially announced by the central competent authority.Public or private premises that meet the circumstances of the foregoing paragraph shall report air pollution control fees pursuant to this Act. If the stationary pollution sources at public or private premises with total sulfur oxide emissions, total nitrogen oxide emissions, total volatile organic compound emissions or total particulate matter emissions that are less than 10 kilograms per quarter, they may be exempted to report the corresponding air pollution control fee for said air pollutant.For public or private premises that were exempted to report air pollution control fees according to the previous paragraph, if the reported quarterly emission results of inspection by the special municipality, county or city competent authority by more than 10 kilograms, the air pollutant emission of such stationary pollution source shall be reported under paragraph 1, Article 3 starting from the quarter following the receipt of notice from the special municipality, county or city competent authority. Those who were ordered to report must present at least 4 times of qualified declaration as mentioned and related documents as proof of eligibility for exemption, and file a petition with the special municipality, county or city competent authority for approval in order to be exempted from declaration of air pollution control fee.
中文原文 空氣污染防制費收費辦法第21條
依本法第十六條第一項第一款徵收空氣污染防制費之固定污染源，有下列情形之一者，公私場所得免繳納該項空氣污染物空氣污染防制費費額：
一、公私場所固定污染源當季個別空氣污染物總排放量小於固定污染源空氣污染防制費收費費率附表所列費率之最低排放量等級。
二、公私場所固定污染源使用已依第二條申報油燃料。
三、每件營建工程核算應繳費額一百元以下。
四、直轄市、縣（市）主管機關公告之一定期間內，因天然災害發生，為安置災民或災區重建所需之營建工程。
五、其他經中央主管機關公告之情形。
符合前項各款規定之公私場所，應依本辦法規定申報空氣污染防制費。
但公私場所固定污染源當季之總硫氧化物、總氮氧化物、總揮發性有機物或總粒狀污染物排放量十公斤以下者，得免申報該項空氣污染物空氣污染防制費。
公私場所固定污染源依前項但書規定免申報空氣污染防制費，經直轄市、縣（市）主管機關查核其個別空氣污染物總排放量有超過十公斤者，應令其自次一季起依第三條第一項規定申報該項空氣污染物，經令申報者，須檢附至少四次申報符合前項免申報之證明文件，報請直轄市、縣（市）主管機關確認同意後，始得免申報空氣污染防制費。
一、公私場所固定污染源當季個別空氣污染物總排放量小於固定污染源空氣污染防制費收費費率附表所列費率之最低排放量等級。
二、公私場所固定污染源使用已依第二條申報油燃料。
三、每件營建工程核算應繳費額一百元以下。
四、直轄市、縣（市）主管機關公告之一定期間內，因天然災害發生，為安置災民或災區重建所需之營建工程。
五、其他經中央主管機關公告之情形。
符合前項各款規定之公私場所，應依本辦法規定申報空氣污染防制費。
但公私場所固定污染源當季之總硫氧化物、總氮氧化物、總揮發性有機物或總粒狀污染物排放量十公斤以下者，得免申報該項空氣污染物空氣污染防制費。
公私場所固定污染源依前項但書規定免申報空氣污染防制費，經直轄市、縣（市）主管機關查核其個別空氣污染物總排放量有超過十公斤者，應令其自次一季起依第三條第一項規定申報該項空氣污染物，經令申報者，須檢附至少四次申報符合前項免申報之證明文件，報請直轄市、縣（市）主管機關確認同意後，始得免申報空氣污染防制費。