Regulations Governing the Collection of Air Pollution Control Fee Article 6
The payment deadlines for air pollution control fees for construction projects shall be implemented according to one of the following regulations:I. Those that are not required by law to request approval to begin construction, obtain a license, undergo project inspection, or pay an amount less than NT$10,000 (hereinafter the currency standard) shall pay the entire fee prior to the start of construction.II. The entire amount shall be paid before the start of construction if the amount to be paid is between NT$10,000 and NT$5,000,000. Half of the amount may be paid prior to applying for approval to begin construction; the remainder may be paid before applying for the license or project inspection.III. Those paying an amount greater than NT$5,000,000 shall pay the entire amount before the start of construction, or in equal installments during the construction period; the entire amount shall be paid before the deadline determined by the special municipality, county or city competent authority.IV. Other payment deadlines designated by the special municipality, county or city competent authority.
中文原文 空氣污染防制費收費辦法第6條
營建工程空氣污染防制費繳納期限，依下列規定之一辦理：
一、依法不須申請開工、使用執照、工程驗收或繳納費額為新臺幣（以下同）一萬元以下者，應於開工前全額繳納。
二、繳納費額超過一萬元未滿五百萬元者，得於開工前全額繳納，或於申請開工前，先繳交二分之一，於申請使用執照或工程驗收前，繳納剩餘費額。
三、繳納費額為五百萬元以上者，得於開工前全額繳納，或於工程期間內，分期平均繳納，並於直轄市、縣（市）主管機關核定之各期繳納期限內繳納完畢。
四、其他經直轄市、縣（市）主管機關同意之繳納期限。
一、依法不須申請開工、使用執照、工程驗收或繳納費額為新臺幣（以下同）一萬元以下者，應於開工前全額繳納。
二、繳納費額超過一萬元未滿五百萬元者，得於開工前全額繳納，或於申請開工前，先繳交二分之一，於申請使用執照或工程驗收前，繳納剩餘費額。
三、繳納費額為五百萬元以上者，得於開工前全額繳納，或於工程期間內，分期平均繳納，並於直轄市、縣（市）主管機關核定之各期繳納期限內繳納完畢。
四、其他經直轄市、縣（市）主管機關同意之繳納期限。