Regulations Governing Collection of Soil and Groundwater Pollution Remediation Fees Article 8

A fee payer that terminates business, suspends business or suspends the manufacture or import of substances officially announced by the central competent authority, shall, on its own initiative, submit information on settlement of remediation fees within thirty days of the day of the event to the central competent authority, and apply to the central competent authority to suspend collection of remediation fees. If the central competent authority review determines that the settlement of fees are insufficient, the fee payer shall make up the difference within a limited time period; if the fee payer has overpaid, the overpaid portion shall be refunded.
中文原文 土壤及地下水污染整治費收費辦法第8條
繳費人歇業、停業或停止中央主管機關公告物質之製造或輸入者,應自事實發生之日起三十日內檢具其應繳納整治費之結算資料,向中央主管機關申請停止徵收整治費。
經中央主管機關審查其結算不足者,應依限期補足差額;溢繳者,退還其溢繳費額。

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