Soil Pollution and Groundwater Pollution Remediation Fund Revenues and Expenditures, Safekeeping, and Utilization Regulations Article 13

At the end of each fiscal year, any surplus in the Fund's final accounts shall be accumulated or paid to the National Treasury according to statutory requirements.
中文原文 土壤及地下水污染整治基金收支保管及運用辦法第13條
本基金年度決算如有賸餘,應依規定累存基金餘額或解繳國庫。

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