Climate Change Response Act Article 28
To achieve the long-term national GHG emission reduction goal and periodic regulatory goals, the central competent authority may impose carbon fees in stages against Direct and Indirect GHG Emission Sources, listed as follows:1. Direct Emission Sources: fee shall be collected based on the quantity of emissions from the owners of the Emission Sources; or from the actual user or manager if the owner of the source is not the user or manager.2. Indirect Emission Sources: fee shall be collected based on the quantity of indirect emissions generated from the use of electricity from the owners of the Emission Sources; or from the actual user or manager if the owner of the source is not the user or manager.In order to apply to the central competent authority for deductions to emission amounts, pursuant to subparagraph 1 of the foregoing paragraph, those responsible for Direct Emission Sources from electric power production shall submit documentation of proof concerning emissions by consumers of power provided by Direct Emission Sources.For the fee rates in Paragraph 1, the Carbon Fee Rate Review Committee established by the central competent authority shall periodically perform reviews based on the current status of domestic GHG reduction, types of Emission Sources, types of GHG emissions, scales of emissions, the voluntary reduction situation, their effectiveness, and other relevant factors. Subsequently, the review of the committee will be submitted to the central competent authority for approval and official announcements.The central competent authority shall determine management regulations for calculation methods, collection methods, declaration and payment procedures, payment deadlines, methods for the pursuit of insufficient payment, calculation methods for emission quantities, exemption of payment, and other binding matters for the carbon fees pursuant to Paragraph 1.
中文原文 氣候變遷因應法第28條
中央主管機關為達成國家溫室氣體長期減量目標及各期階段管制目標，得分階段對下列排放溫室氣體之排放源徵收碳費：
一、直接排放源：依其排放量，向排放源之所有人徵收；其所有人非使用人或管理人者，向實際使用人或管理人徵收。
二、間接排放源：依其使用電力間接排放之排放量，向排放源之所有人徵收；其所有人非使用人或管理人者，向實際使用人或管理人徵收。
生產電力之直接排放源，得檢具提供電力消費之排放量證明文件，向中央主管機關申請扣除前項第一款之排放量。
第一項碳費之徵收費率，由中央主管機關所設之費率審議會依我國溫室氣體減量現況、排放源類型、溫室氣體排放種類、排放量規模、自主減量情形及減量效果及其他相關因素審議，送中央主管機關核定公告，並定期檢討之。
第一項碳費之徵收對象、計算方式、徵收方式、申報、繳費流程、繳納期限、繳費金額不足之追繳、補繳、收費之排放量計算方法、免徵及其他應遵行事項之辦法，由中央主管機關定之。
一、直接排放源：依其排放量，向排放源之所有人徵收；其所有人非使用人或管理人者，向實際使用人或管理人徵收。
二、間接排放源：依其使用電力間接排放之排放量，向排放源之所有人徵收；其所有人非使用人或管理人者，向實際使用人或管理人徵收。
生產電力之直接排放源，得檢具提供電力消費之排放量證明文件，向中央主管機關申請扣除前項第一款之排放量。
第一項碳費之徵收費率，由中央主管機關所設之費率審議會依我國溫室氣體減量現況、排放源類型、溫室氣體排放種類、排放量規模、自主減量情形及減量效果及其他相關因素審議，送中央主管機關核定公告，並定期檢討之。
第一項碳費之徵收對象、計算方式、徵收方式、申報、繳費流程、繳納期限、繳費金額不足之追繳、補繳、收費之排放量計算方法、免徵及其他應遵行事項之辦法，由中央主管機關定之。