Regulations Governing the Collection of Air Pollution Control Fee Article 3
The amount of air pollution control fees shall be based on the type and quantity of air pollutants as defined in Article 16, Paragraph 1, Subparagraph 1 of this Act and shall be calculated, reported and paid by the fee payer on his own initiative according to the types of emitted pollutants, emissions quantity and record of operations for each business quarter and based on the fee rates announced in Article 17, Paragraph 2 of this Act. The owner, manager or actual user of the stationary pollution source 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 quarter to the financial institution account designated by the central competent authority and make a filing with the central competent authority via the Internet before the last day of April, July, and October of each year and January of the following year. However, if the central competent authority grants its consent, the filing may be made in writing.The type and quantity of emitted air pollutants referred to in the previous paragraph means the air pollutants emitted from the normal operation of a stationary pollution source and significant emission of air pollutants caused by the following:I. Equipment breakdown caused by defective design or improper operation.II. Improper maintenance or human neglect.III. Other reasons determined by the central competent authority.Based on the type and quantity of air pollutants emitted in each quarter of the current year from public and private premises of stationary pollution source, if it has been assessed by the central competent authority that the emission of each type of individual air pollutant per business quarter is less than one ton, an application may be filed with the central competent authority before the end of January of the following year for adjusting the quarterly reporting of the volume of air pollutant emission of each quarter and payment of air pollution control fees for the previous year to one-time reporting and payment before the end of January of each year.If the emission of individual type of air pollutants emitted by the public or private premises under the previous paragraph exceeds one ton during any quarter, the report and fee shall be filed and paid according to the regulations of the first paragraph.
中文原文 空氣污染防制費收費辦法第3條
本法第十六條第一項第一款所定依其排放空氣污染物之種類及數量徵收之空氣污染防制費，應依其每季排放空氣污染物種類、排放量及操作紀錄，按本法第十七條第二項所公告之收費費率自行計算申報應繳納之費額。
固定污染源之所有人、實際使用人或管理人，應於每年四月、七月、十月及次年一月底前，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，並將前季之空氣污染防制費，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。
前項所稱排放空氣污染物之種類及數量，指固定污染源正常運作排放空氣污染物及其具有下列情形致大量排放空氣污染物：
一、設計不良或操作不當導致設備故障。
二、維護不當或人為疏失。
三、其他經中央主管機關認定因素。
公私場所固定污染源當年度各季排放空氣污染物之種類及數量，經中央主管機關核定其個別空氣污染物種類排放量皆於一公噸以下者，得於次年一月底前，報經中央主管機關同意，調整為每年一月底前，將其前一年各季空氣污染物排放量與空氣污染防制費費額一次申報及繳納。
前項公私場所固定污染源排放之個別空氣污染物種類排放量任一季超過一公噸者，應即依第一項規定申報、繳費。
固定污染源之所有人、實際使用人或管理人，應於每年四月、七月、十月及次年一月底前，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，並將前季之空氣污染防制費，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。
前項所稱排放空氣污染物之種類及數量，指固定污染源正常運作排放空氣污染物及其具有下列情形致大量排放空氣污染物：
一、設計不良或操作不當導致設備故障。
二、維護不當或人為疏失。
三、其他經中央主管機關認定因素。
公私場所固定污染源當年度各季排放空氣污染物之種類及數量，經中央主管機關核定其個別空氣污染物種類排放量皆於一公噸以下者，得於次年一月底前，報經中央主管機關同意，調整為每年一月底前，將其前一年各季空氣污染物排放量與空氣污染防制費費額一次申報及繳納。
前項公私場所固定污染源排放之個別空氣污染物種類排放量任一季超過一公噸者，應即依第一項規定申報、繳費。