Responsible Enterprise Regulated Recyclable Waste Management Regulations Article 15
When the competent authority or its commissioned professional personnel performs an audit pursuant to Article 20 of this Act, if the information provided by a responsible enterprise is untruthful, or if the enterprise fails to provide its full account books or information, the competent authority or its commissioned professional personnel shall use whichever of the following methods yields the highest operating volume or import volume to calculate the operating volume or import volume of the responsible enterprise:I. The operating volume or import volume calculated on the basis of raw materials (goods), personnel, utilities or equipment use, production rate or other data sufficient to provide evidenceII. The operating volume or import volume calculated on the basis of relevant data from firms upstream or downstream of the responsible enterpriseIII.The operating volume or import volume calculated on the basis of the operating volume or import volume reported by an industry peer with a similar amount of sales.IV. The operating volume or import volume calculated on the basis of the ratio of recycling, clearance and disposal fees to sales reported by an industry peer with a similar amount of salesV. The operating volume or import volume calculated on the basis of the manufacturing volume of an industry peer with similar machinery, equipment, manufacturing procedures, or raw materialsVI. The operating volume or import volume calculated on the basis of information provided by the tax authorityComplete account books in the foregoing paragraph shall conform to the regulations of the Business Entity Accounting Act and Regulations for the Management of Profit-Seeking Enterprise Account Books and Receipts by Tax Collection Agencies.
中文原文 應回收廢棄物責任業者管理辦法第15條
主管機關或其委託之專業人員依本法第二十條進行查核時，責任業者所提供之資料不實，或未提供完整帳冊、資料者，主管機關或其委託之專業人員依下列方法擇定其中可取得之最高營業量或進口量為該責任業者之營業量或進口量：
一、依原（物）料、人員、水電或設備使用情形、生產速率或其他足供佐證之資料計算其營業量或進口量。
二、由責任業者之上游、下游業者相關資料計算其營業量或進口量。
三、依銷售額相近之同業申報之營業量或進口量計算其營業量或進口量。
四、依銷售額相近之同業申報之回收清除處理費金額占銷售額比例計算其營業量或進口量。
五、依機器、設備、製造程序、原料相近之同業之製造量計算方式計算其營業量或進口量。
六、依稅捐機關提供之資料計算其營業量或進口量。
前項之完整帳冊依商業會計法及稅捐稽徵機關管理營利事業會計帳簿憑證辦法之規定。
一、依原（物）料、人員、水電或設備使用情形、生產速率或其他足供佐證之資料計算其營業量或進口量。
二、由責任業者之上游、下游業者相關資料計算其營業量或進口量。
三、依銷售額相近之同業申報之營業量或進口量計算其營業量或進口量。
四、依銷售額相近之同業申報之回收清除處理費金額占銷售額比例計算其營業量或進口量。
五、依機器、設備、製造程序、原料相近之同業之製造量計算方式計算其營業量或進口量。
六、依稅捐機關提供之資料計算其營業量或進口量。
前項之完整帳冊依商業會計法及稅捐稽徵機關管理營利事業會計帳簿憑證辦法之規定。