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.