Regulations Governing Collection of Soil and Groundwater Pollution Remediation Fees Article 12

A fee payer that fails to pay fees and report in accordance with the calculation methods given in these Regulations by the deadline prescribed by Article 4, Paragraph 1 shall be subject to an interest penalty pursuant to Article 39 of this Act; interest shall be assessed from the day after the final day of the payment period prescribed by Article 4, Paragraph 1 until the day of payment.The interest amount in the foregoing paragraph shall be calculated based on the difference between the amount of remediation fees owed for that quarter and the amount of fees actually paid, and shall be rounded to the nearest whole number. The fee payer is exempt from payment if the total amount of interest assessed on one occasion is less than NT$10.