Regulations Governing Collection of Soil and Groundwater Pollution Remediation Fees Article 7

The amount of quarterly remediation fees due from a fee payer is the grand total of remediation fees for individual substances during the quarter at issue as specified in Paragraph 2.Amount of remediation fees (NT$) due for individual substances during the current quarter =substance production volume or import volume (tons) × fee rate (NT$/ ton) × (1-exemption rate).Figures resulting from the substance production volume or import volume calculations in the foregoing paragraph shall be rounded to the third decimal place. Import calculations shall be based on import volumes of individual substances on import declaration forms; domestic manufacturers shall calculate the grand total of the volume of all individual substances produced during the quarter at issue.The remediation fees assessed on the individual substances in Paragraph 2 shall be rounded to whole numbers.
中文原文 土壤及地下水污染整治費收費辦法第7條
繳費人每季應繳納整治費費額,為第二項當季個別物質應繳納整治費費額之總和。
當季個別物質應繳納整治費費額(元)=物質產生量或輸入量(公噸)×費率(元/公噸)×(1-免徵比率)。
前項物質產生量或輸入量之計算,四捨五入至小數點第三位。
輸入部分以進口報單個別物質輸入量分別計算之;國內製造者,以當季單一物質產生量總和計算之。
第二項個別物質應繳納整治費費額四捨五入至整數位。

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