Responsible Enterprise Regulated Recyclable Waste Management Regulations Article 7
The central competent authority may provide responsible enterprises that meet the following conditions with an operating volume or imported volume for the first year, determined based on their business status, financial and tax records, import data, upstream data, the sales volume of similar enterprises, audits conducted in accordance with Article 20 of this Act, or other acquired data.I. The recycling, clearance and disposal fees payable by the responsible enterprise each year for the last two consecutive years has been less than NT$100,000.II. Those that have been audited by the competent authority in accordance with Article 20 of this Act within the last five years or are exempted from business registration in accordance with the Business Registration Act.III.Declared operating volume or import volume and has paid recycling, clearance and disposal fees in accordance with the provisions of the preceding article or Article 9.The central competent authority may re-assess the operating volume or import volume as determined from the second year onward based on the data specified in the preceding paragraph.The operating volume or import volume determined in accordance with the preceding two paragraphs shall be used to calculate the annual recycling, clearance, and disposal fees. For periods less than a full year, the fees shall be prorated. Payable amounts of NT$1,200 or less shall be exempt from collection.Responsible enterprises that have been notified of the assessed operating volume or import volume by the central competent authority shall confirm their declaration and payment by the deadline for the current reporting and payment period. Failure to confirm by the deadline shall be regarded as non-acceptance.Responsible enterprises that do not adopt the operating volume or import volume as assessed by the central competent authority for declaration and payment shall declare and pay in accordance with the provisions of the preceding article or Article 9.
中文原文 應回收廢棄物責任業者管理辦法第7條
中央主管機關得提供符合下列情形之責任業者，依其營業狀況、財稅資料、進口資料、上游資料、銷售額相近之同業、本法第二十條查核或其他查得資料，核定首年查定之營業量或進口量：
一、連續二年內每年應繳納之回收清除處理費未達新臺幣十萬元者。
二、五年內經主管機關依本法第二十條查核者或依商業登記法免辦商業登記者。
三、依前條或第九條規定申報營業量或進口量及繳納回收清除處理費。
中央主管機關依前項資料，得重新核定次年起查定之營業量或進口量。
依前二項查定營業量或進口量，計算年度應繳納回收清除處理費，未達完整年度者，依比率計；應繳納金額為新臺幣一千二百元以下者，免徵。
中央主管機關通知查定之營業量或進口量，責任業者應於當期申報繳費截止日內確認申報及繳費，逾期視為未採用。
責任業者未採用中央主管機關查定之營業量或進口量申報繳費者，應依前條或第九條規定自行申報、繳費。
一、連續二年內每年應繳納之回收清除處理費未達新臺幣十萬元者。
二、五年內經主管機關依本法第二十條查核者或依商業登記法免辦商業登記者。
三、依前條或第九條規定申報營業量或進口量及繳納回收清除處理費。
中央主管機關依前項資料，得重新核定次年起查定之營業量或進口量。
依前二項查定營業量或進口量，計算年度應繳納回收清除處理費，未達完整年度者，依比率計；應繳納金額為新臺幣一千二百元以下者，免徵。
中央主管機關通知查定之營業量或進口量，責任業者應於當期申報繳費截止日內確認申報及繳費，逾期視為未採用。
責任業者未採用中央主管機關查定之營業量或進口量申報繳費者，應依前條或第九條規定自行申報、繳費。