The Environmental Management Administration (EMA) of the Ministry of Environment (MOENV) used smart auditing to uncover that a PU synthetic leather manufacturer in Changhua County had long underpaid air pollution control fees. After being referred to the Changhua District Prosecutors Office for investigation, the company was indicted for false reporting under the Air Pollution Control Act and fraud under the Criminal Code. The Changhua District Court sentenced the company's owner to probation, and the Taichung High Administrative Court ruled that the company must pay back NT$40 million in air pollution control fees.
The EMA's Central Center of Environmental Management applied intelligent cross-checking of business permit data. It found that a PU synthetic leather manufacturer in Changhua County had deliberately underpaid air pollution control fees by under-reporting the amount of raw materials used in the production process. After reporting this to the Changhua District Prosecutors Office, a joint investigation was conducted in April 2023 with the Third Division of the Seventh Special Police Corps, National Police Agency, the Central Center of Environmental Management, and the Changhua County Environmental Protection Bureau. The company was found to have intentionally underpaid air pollution control fees for a long time, which goes against the Air Pollution Control Act and is considered fraud, a criminal offense. On Oct. 28, 2024, Changhua Prosecutors Office filed charges. During court proceedings, the company's owner admitted guilt and said they had invested nearly NT$30 million to install additional air pollution control equipment. They promised to pay the owed air pollution control fees to the Changhua County Environmental Protection Bureau. On Jan. 13, 2025, the Changhua District Court sentenced the owner to four years' probation. Recently, the Taichung High Administrative Court upheld a May 29, 2025 ruling requiring the company to pay the NT$40 million owed in air pollution control fees. Additionally, the company was fined NT$100,000 by the Changhua County Environmental Protection Bureau for failing to properly load and replace activated carbon in air pollution control equipment as required by its stationary pollution source operating permit. This caused air pollution and breached Article 24, Paragraph 2 of the Air Pollution Control Act.
In recent years, the EMA has employed technological tools and regional intelligent air quality sensing Internet of Things (AIoT) tools to assist with law enforcement, uncovering numerous cases of businesses illegally discharging untreated air pollutants. The EMA, together with local environmental protection authorities, has recovered over NT$1.1 billion in unpaid air pollution control fees from businesses. It urges businesses to diligently implement all air pollution control measures, collect and treat air pollutants properly to maintain air quality, report raw material usage honestly, and pay air pollution control fees as required by law. Businesses found to have underreported raw material usage or underpaid air pollution control fees must proactively amend their reports and make payments to local environmental protection authorities. Those attempting to evade fees will face criminal penalties and air pollution control fees recovery once caught. The EMA said it will continue strengthening pollution source management through regional governance and cooperation with local environmental protection authorities to prevent illegal activities and protect environmental quality.