Regulations Governing Collection of Soil and Groundwater Pollution Remediation Fees Article 4

Fee payers shall, on their own initiative, pay remediation fees for the previous quarter before the end of each January, April, July and October into a collections account at a financial institution designated by the central competent authority, and shall fill out and submit a report to the central competent authority via network transmission in the format designated by the latter; the report shall include a completed soil and groundwater pollution remediation fee report, proof of fee payment, and either statistical reports of substance production volume or substance import declaration forms. However, those that are agreed by the central competent authority may report in writing.If the central competent authority determines through the review of the report in the foregoing paragraph that insufficient fees shall be paid, the fee payer shall make up the difference in the next quarter’s payment; if the fee payer has overpaid, the extra portion shall be counted towards subsequent payments.