Responsible Enterprise Regulated Recyclable Waste Management Regulations Article 9

If the accumulated amount for the six previous recycling, clearance and disposal fee installments of a responsible enterprise is less than NT$100,000, said responsible enterprise may submit reporting online and apply with the central competent authority to make payable fees once a year.The responsible enterprises in the foregoing paragraph approved by the central competent authority, or the responsible enterprise in Article 7, shall pay the recycling, clearance and disposal fees into to the special account of the financial institution designated by the central competent authority before January 30 of each year based on the operating volume or import volume in the previous year not declared to or verified by the central competent authority and the rate approved by the competent authority and also report to the central competent authority the operating volume or import volume that was not declared in the previous year.The responsible enterprise in Paragraph 1 and Article 7 that have paid recycling, clearance and disposal fees of NT$100,000 or more in the previous year shall report and pay the fees in accordance with Article 6 before March 30 of the current year.
中文原文 應回收廢棄物責任業者管理辦法第9條
責任業者前六期應繳納之回收清除處理費累計未達新臺幣十萬元者,得以網路傳輸方式,向中央主管機關申請將申報、繳費頻率改為一年一次。
前項責任業者經中央主管機關同意者,或第七條之責任業者,應於每年一月三十日前,依其前一年度尚未申報或中央主管機關查定之營業量或進口量,及中央主管機關核定之費率,向中央主管機關指定之金融機構代收專戶繳納回收清除處理費,並向中央主管機關申報前一年度尚未申報之營業量或進口量。
第一項及第七條責任業者前一年度應繳納之回收清除處理費達新臺幣十萬元以上者,應於當年三月三十日前依第六條規定申報、繳費。

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