Management Regulations for Construction Project Air Pollution Control Facilities Article 3
These Regulations apply to construction projects of project owners that shall pay air pollution control fees according to Article 16, paragraph 1, subparagraph 1 of this Act. However, the following construction projects shall not be subject to this restriction:I. Those that shall report payment of air pollution control fees that are less than NT$2,000, construction areas less than 10,000 square meters and construction periods less than one yearII. Those exempt from paying air pollution control fees in accordance with Air Pollution Control Fee Collection RegulationsIII. Other circumstances designated and officially announced by the central competent authorityThe trial balance of the fees referred to in subparagraph 1 of the preceding paragraph shall be based on the Type 3 rate for the construction project air pollution control fee.
中文原文 營建工程空氣污染防制設施管理辦法第3條
本辦法適用對象，指應依本法第十六條第一項第一款規定繳納空氣污染防制費業主之營建工程。
但下列營建工程，不在此限：
一、應申報繳納空氣污染防制費，其費額未達新臺幣二千元，且施工面積未達一萬平方公尺、工期未達一年者。
二、依空氣污染防制費收費辦法規定得免繳納空氣污染防制費者。
三、其他經中央主管機關指定公告者。
前項第一款費額之試算，以營建工程空氣污染防制費收費費率第三級費率為基準。
但下列營建工程，不在此限：
一、應申報繳納空氣污染防制費，其費額未達新臺幣二千元，且施工面積未達一萬平方公尺、工期未達一年者。
二、依空氣污染防制費收費辦法規定得免繳納空氣污染防制費者。
三、其他經中央主管機關指定公告者。
前項第一款費額之試算，以營建工程空氣污染防制費收費費率第三級費率為基準。