Responsible Enterprise Regulated Recyclable Waste Management Regulations Article 8

If changes in the business status of a responsible enterprise results in a significant difference from the verified operating volume or import volume, or the competent authority verifies that the annual difference exceeds NT$50,000 after the responsible enterprise has used the verified operating volume or import volume, then the responsible enterprise shall carry out self-declaration and payment in accordance with Article 6 or Article 9.Responsible enterprises that use the verified operating volume or import volume found to have underpaid or underreported after a competent authority audit shall be ordered to make up the amount not paid.
中文原文 應回收廢棄物責任業者管理辦法第8條
責任業者採用查定營業量或進口量後,其營業狀況變動,致與查定營業量或進口量有重大差異,或經主管機關查核,年度差異超過新臺幣五萬元以上者,應依第六條或第九條規定自行申報、繳費。
採用查定營業量或進口量之責任業者,經主管機關查核有短漏者,應令其補繳短漏金額。

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