Regulations Governing Collection of Soil and Groundwater Pollution Remediation Fees Article 6

If a fee payer has applied for an exemption rate pursuant to the foregoing article, but prior to the central competent authority approving the exemption rate, the fee payer shall calculate and pay remediation fees pursuant to Article 7, Paragraph 1, and shall not, on its own initiative, calculate an exemption rate and deduct the amount from payment.After the central competent authority has approved an exemption rate, the exemption rate may be used for as long as the production process and remediation fee rate remain unchanged.A fee payer that may use an approved exemption rate to reduce remediation fees shall submit proof that remediation fees have been paid for direct manufacture raw materials. Those that have purchased direct manufacture raw materials from a manufacturer that has already paid remediation fees shall submit proof of purchase of raw materials.
中文原文 土壤及地下水污染整治費收費辦法第6條
繳費人依前條規定申請免徵比率,於中央主管機關未核定前,應依第七條第一項計算並繳納整治費,不得自行計算免徵比率後扣抵費率。
經中央主管機關核定免徵比率,其生產製程及整治費費率未改變者,免徵比率得續予適用。
繳費人適用經核定之免徵比率扣抵整治費,應提出直接產製原料已繳納整治費證明;其直接產製原料向已繳納整治費之業者購買者,應提出原料購買證明。

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