Waste Disposal Act Article 16-1

Responsible enterprises for regulated recyclable waste referred to in Subparagraph 2 of Paragraph 1 of Article 15 shall register with the central competent authority. Equipment installers, based on the purchase volume for the current period, manufacturers, based on the business volume for the current period after deducting the purchase volume of equipment installers, and importers, based on the import volume reported to customs after deducting the purchase volume of equipment installers for the current period, shall pay recycling, clearance, and disposal fees in accordance with the fee rates approved by the central competent authority.Where the registration approval or equipment registration documents for installers of renewable energy power generation equipment have been wholly or partially revoked by the industry competent authority, the equipment installers shall submit a recycling plan to the central competent authority, specifying whether they will adopt a self-established recycling chain or apply for subsidies pursuant to Paragraph 4 of Article 18, and shall implement such plan upon approval by the central competent authority. After appropriately clearing and disposing of the regulated recyclable waste, such equipment installers may submit relevant records and supporting documents to the central competent authority to apply for fee refunds or subsidies.The recycling, clearance, and disposal fees referred to in Paragraph 1 of this Article and Paragraph 1 of the preceding Article shall be incorporated into the Resource Recycling Management Fund, entrusted to financial institutions for collection, safekeeping, and disbursement, and allocated at a certain proportion into the trust fund and the nonprofit special funds respectively. Regulations governing the aforementioned certain proportion and the collection, safekeeping, disbursement, and utilization of the trust fund shall be prescribed by the central competent authority.Regulations governing the: registration; reporting; deductions; payment methods for recycling, clearance, and disposal fees; procedures; deadlines; particular items required to be included in recycling plans; refunds; management, and; other compliance matters for responsible enterprises pursuant to Paragraphs 1 and 2 and the preceding Article, shall be prescribed by the central competent authority.The fee rates referred to in Paragraph 1 of this Article and Paragraph 1 of the preceding Article shall be reviewed by the Resource Recycling Fee Rate Review Board established by the central competent authority and consider materials, volume, weight, environmental impacts, reuse value, recycling, clearance and disposal costs, recycling, clearance and disposal rates, auditing and collection costs, financial status of the fund, recycling incentive amounts, and other relevant factors, then be submitted to the central competent authority for final approval and public announcement. The central competent authority shall establish fee rate formulas and review fee rates based on market prices, consumer price indices, and other relevant factors, and after review and approval by the Resource Recycling Fee Rate Review Board, publicly announce fee rates in a timely manner.
中文原文 廢棄物清理法第16-1條
第十五條第一項第二款應回收廢棄物之責任業者,應向中央主管機關辦理登記;設備設置者應按當期購買量,製造業應按當期營業量扣抵設備設置者之購買量,輸入業應按向海關申報進口量扣抵當期設備設置者之購買量後,依中央主管機關核定之費率,繳納回收清除處理費。
經目的事業主管機關全部或部分廢止同意備案或設備登記文件之再生能源發電設備設置者,應向中央主管機關提出回收計畫,並載明採自建回收鏈或依第十八條第四項規定申請補貼,經中央主管機關核准後據以執行;該設備設置者,於妥善清除處理應回收廢棄物後,得檢具相關紀錄及證明文件,向中央主管機關申請退費或補貼。
第一項及前條第一項之回收清除處理費,應納入資源回收管理基金,委託金融機構收支保管,並按一定比例分別撥入信託基金及非營業基金;其一定比例與信託基金之收支、保管及運用之辦法,由中央主管機關定之。
責任業者依第一項、第二項及前條規定辦理登記、申報、扣抵與回收清除處理費之繳費方式、流程、期限、回收計畫應記載事項、退費、管理及其他應遵行事項之辦法,由中央主管機關定之。
第一項及前條第一項費率,由中央主管機關所設之資源回收費率審議會依材質、容積、重量、對環境之影響、再利用價值、回收清除處理成本、回收清除處理率、稽徵成本、基金財務狀況、回收獎勵金數額及其他相關因素審議,送中央主管機關核定公告;中央主管機關得訂定費率公式,依市場價格、物價變動指數及其他經資源回收費率審議會審定之相關因素,適時檢討費率並核定公告。

English translation for reference only; the Chinese text prevails. Not legal advice.