Regulations Governing the Collection of Air Pollution Control Fee Article 26

Any public or private premises that should report air pollution control fee in accordance with Articles 2, 3, 5 and 7 shall keep the air pollution control fee reporting information, payment receipt, relevant record and information and justification information for 6 years.
中文原文 空氣污染防制費收費辦法第26條
公私場所依第二條、第三條、第五條及第七條規定申報空氣污染防制費者,其空氣污染防制費申報資料、繳費收據、相關紀錄資料及證明資料,應保存六年備查。

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