Summary
The aim of the Air Pollution Control Fee Collection Regulations is to collect air pollution control fees from stationary and mobile pollution sources that emit air pollutants. The value of the air pollution control fees is based on the type and quantity of air pollutants. Fuel vendors or importers shall fill out an air pollution control fee report form and payment form, pay the air pollution control fee for the previous month to the financial institution account, and make a filing with the central competent authority via the internet before the fifteenth day of each month. Additionally, the owner, manager or actual user of the stationary pollution source shall complete an air pollution control fee report form and payment form, pay the air pollution control fee for the previous quarter to the financial institution account, and make a filing with the central competent authority via the internet before the last day of April, July, October and January each year.

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