To expand the scope of enterprises eligible for the Levy of Audit Fee System, the Ministry of Environment has amended certain provisions of the Regulations Governing Responsible Enterprises for Recyclable Waste. Effective from 2025, the eligibility criteria will be relaxed, and the exemption threshold will increase from NT$100 to NT$1,200. It is estimated that this amendment will result in an additional 7,000 cases qualifying for the system annually, with 5,000 enterprises benefiting from the increased exemption threshold each year.
Since the implementation of the Levy of Audit Fee System in 2020, satisfaction rates have exceeded 85%. In response, the Resource Circulation Administration under the Ministry of Environment has further eased the system’s requirements. Key changes include reducing the requirement for annual payments under NT$100,000 from four consecutive years to two consecutive years, extending the review period from the past four years to the past five years, and removing the rule that mandated a three-year waiting period for enterprises that did not adopt the system for two years. Going forward, eligible enterprises will be notified directly.
The Resource Circulation Administration emphasized that the Levy of Audit Fee System targets obligated enterprises with annual payment amounts under NT$100,000. These enterprises do not need to apply for the system, as they automatically receive pre-determined declaration quantities. Submitting these declarations requires only a single click, saving time, effort, and costs. The latest amendment aims to broaden the system’s applicability and increase exemption thresholds, encouraging more eligible enterprises to adopt this efficient process.
Under Article 15, Paragraph 2 of the Waste Disposal Act, 14 categories and 38 types of containers and items (e.g., vehicles, lead-acid batteries, tires, electronics, electrical appliances, information equipment, dry batteries, and lighting sources) are regulated. Manufacturers or importers of these items must comply with the Regulations Governing Responsible Enterprises for Recyclable Waste, established under Article 16, Paragraph 4 of the same Act. Obligations include registration, bi-monthly declarations of operating (or import) volumes by the 30th of every other month, and payment of recycling and disposal fees to the Resource Recycling Management Fund. These fees support the recycling and disposal of regulated containers and items.
For more details on these amendments, please refer to the attached documents or visit the Executive Yuan Gazette Online (http://gazette.nat.gov.tw/egFront/) three days after the release date to download the relevant information.
- Source:
- Ministry of Environment
- Updated:
- 2024-12-16
- Hit:
- 1267