Regulations Governing the Collection of Air Pollution Control Fee Article 5
As for the air pollution control fees for construction projects as defined in Article 16, Paragraph 1, Subparagraph 1 of this Act, before the start of construction the contractor shall submit the project type, surface area, project duration, project funding, and other relevant project information pertaining to the calculation of air pollution control fees and the self-calculated fee amount to the special municipality, county or city competent authority for approval and shall then make payment to the designated financial institution account within the deadline stipulated in Article 6.For construction projects that are carried out in accordance with applicable procurement provisions requiring emergency disposition under the Government Procurement Act the contractor shall complete fee reporting and payment within the designated deadline after gaining approval from the special municipality, county or city competent authority.Should a contractor fail to report to the special municipality, county or city competent authority in accordance with the regulations, and be found to have already started construction, the starting date of the project shall be calculated and determined based on one of the following regulations:I. For those required by law to obtain a license or permit from the competent authority for the specific industry and to file an application with such competent authority for commencement of work, the starting date shall be the commencement date approved by such competent authority. However, if the law does not require the application with the competent authority for commencement of work, or if such application is not filed, the starting date shall be the date on which the competent authority issues the license or permit.II. For those not required by law to obtain the permits or licenses mentioned in the foregoing paragraph, the starting date of the project shall be calculated backwards from the date on which the special municipality, county or city competent authority found out that construction had already commenced.A. If the construction project is aboveground, the duration of the project for each floor or story shall be no more than 90 days.B. If the construction project is below ground, the duration of the project for each sub-level shall be no more than 120 days.C. The duration of other miscellaneous projects such as excavation, warehouses, chimneys, or surrounding walls subject to construction laws shall be calculated as no more than 180 days.D. Other calculation methods designated by the special municipality, county or city competent authority.III. The starting date of construction projects subject to the foregoing subparagraph undertaken by a government agency shall be the starting date recorded on the contract.IV. When the special municipality, county or city competent authority finds a clear discrepancy between the progress of construction at the time of investigation and the date of the license or permit issued by the industry competent authority of Paragraph 1, the starting date of the project shall be calculated in accordance with the regulations of Paragraph 2.
中文原文 空氣污染防制費收費辦法第5條
本法第十六條第一項第一款所定對營建工程徵收之空氣污染防制費，營建業主應於開工前檢具登載工程類別、面積、工期、經費、涉及空氣污染防制費計算之相關工程資料及自行計算空氣污染防制費費額，向直轄市、縣（市）主管機關申報，經核定費額後，依第六條規定期限繳納至指定金融機構代收專戶。
依政府採購法需緊急處置之採購相關規定辦理之營建工程，營建業主得報經直轄市、縣（市）主管機關同意後，於指定期限內完成申報繳費作業。
營建業主未依規定向直轄市、縣（市）主管機關申報，經查獲已施工者，應依下列規定之一計算並認定其工期起算日：
一、屬依法須取得目的事業主管機關核發執照或許可，且依法應向該管主管機關申請開工者，以該管主管機關核准之開工日期認定。
但依法不須或未向該管主管機關申請開工者，以該管主管機關核發執照或許可之日期認定。
二、屬依法不須取得前款執照或許可者，依下列原則自直轄市、縣（市）主管機關查獲之日起往前計算工期之起算日：
（一）屬地上層之工程，每層最多以九十日計算。
（二）屬地下層之工程，每層最多以一百二十日計算。
（三）屬建築法規規定之開挖整地、倉庫、煙囪或圍牆等其他雜項工程最多以一百八十日計算。
（四）其他經直轄市、縣（市）主管機關認定之計算方式。
三、屬前款之營建工程，且為政府機關興辦者，以契約書登載開始執行日期為工期起算日。
四、屬第一款已取得目的事業主管機關核發執照或許可之日期，與直轄市、縣（市）主管機關查獲時之施工進度顯不同者，其工期起算日依第二款規定推算之。
依政府採購法需緊急處置之採購相關規定辦理之營建工程，營建業主得報經直轄市、縣（市）主管機關同意後，於指定期限內完成申報繳費作業。
營建業主未依規定向直轄市、縣（市）主管機關申報，經查獲已施工者，應依下列規定之一計算並認定其工期起算日：
一、屬依法須取得目的事業主管機關核發執照或許可，且依法應向該管主管機關申請開工者，以該管主管機關核准之開工日期認定。
但依法不須或未向該管主管機關申請開工者，以該管主管機關核發執照或許可之日期認定。
二、屬依法不須取得前款執照或許可者，依下列原則自直轄市、縣（市）主管機關查獲之日起往前計算工期之起算日：
（一）屬地上層之工程，每層最多以九十日計算。
（二）屬地下層之工程，每層最多以一百二十日計算。
（三）屬建築法規規定之開挖整地、倉庫、煙囪或圍牆等其他雜項工程最多以一百八十日計算。
（四）其他經直轄市、縣（市）主管機關認定之計算方式。
三、屬前款之營建工程，且為政府機關興辦者，以契約書登載開始執行日期為工期起算日。
四、屬第一款已取得目的事業主管機關核發執照或許可之日期，與直轄市、縣（市）主管機關查獲時之施工進度顯不同者，其工期起算日依第二款規定推算之。