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Environmental Protect Expenses

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The Environmental Protection Administration (EPA), Executive Yuan, is the central competent agency in Taiwan, and in addition every county has a local government environmental protection department. The costs of environmental protection include protection against air, noise, water, soil, radiation, waste, and toxic chemical pollution. The main legislation for environmental protection includes:

For more information, please refer to the website of Environmental Protection Agency(EPA), Executive Yuan

Air Pollution Expenses

Air pollution fees arise from two types of pollution: stationary and mobile. Stationary sources include factories and construction sites, with the fees calculated on the basis of oxysulfide, nitric oxide, volatile organic compound, and particulate emissions. Mobile sources of pollution are cars, scooters, and trucks; fees on mobile sources are collected with the purchase of gasoline and fees are charged based on the fuel type and sales amount. Mobile sources of pollution are required to declare fees based on their emissions regularly to the EPA.

For details on calculating pollution fees,please refer to the website of Environmental Protection Agency(EPA), Executive Yuan or the Department of Environmental Protection of the local governments.

Water Pollution Fee

Corporations and households discharging liquid waste into rivers or the sewage systems are subject to a water pollution fee. The actual amount payable is determined by the quantity and levels of pollution of the discharged waste. The levying of this fee will be enforced when the related regulations are announced for implementation based on the approval of the Legislative Yuan.

For detailed information on fee calculation, please refer to the website of Environmental Protection Agency(EPA), Executive Yuan

General Waste Clearance and Disposal Fee

General disposal fee is applicable to households and entities not covered by Article 2 of the Waste Disposal Act. The fee billing standards are set by local governments, depending on different costs for waste disposal. The fee can be charged according to the amount of water use, or waste disposal. A per-household fixed amount is also charged in some counties.

For detailed information on fee calculation, please refer to the website of Environmental Protection Agency(EPA), Executive Yuan or local governments.

Resource Recycling and Clearance Fee

Sellers and importers of products that result in reusable resources are required to register with the official system, report the resource amount, and pay for the cost of recycling. Tax incentives are available for companies investing NT$600,000 or above in recycling and pollution control equipment or technology. A company which is a new one or has not applied for any tax deduction may deduct 7% of the amount invested in equipment and 5% of the amount invested in technology from its business income tax liability and it may amortize the credit over five years starting from the year the new equipment or technology is delivered.

For details on calculation of the resource recycling and reuse fee, please refer to the website of Environmental Protection Agency(EPA) or the Department of Environmental Protection of the local governments.

Soil Remediation Fee

The EPA levies soil and groundwater pollution remediation fees on manufacturers and importers based on the quantities of designated and officially announced chemical substances manufactured and imported by such enterprises, and have set up a Soil and Groundwater Pollution Remediation Fund for the exclusive use.

For details on calculation of the soil remediation fee, see the website of the please refer to the website of Environmental Protection Agency(EPA)

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