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.