(Released October 23, 2007 the State environmental protection administration to 42nd since as of December 1, 2007) for the protection of the law in article, comprehensive, full sewage charges to correct violations in the process of collecting fees, in accordance with the sewage charge is imposed by the regulation, these measures are formulated.
    Sewage charge is imposed by the examiner in article, refers to the superior administrative Department of environmental protection for the lower sewage charges levied by the Administrative Department of environmental protection monitoring, checking and processing activities.
    Implementation of the sewage charge is imposed by the examiner, the superior administrative Department of environmental protection to lower-level Department responsible for environmental protection departments and polluters to initiate an investigation.
    Third district city-level environmental protection administration authorities are responsible for collecting fees audit work.
    Districts of the city-level environmental protection administration departments environment, monitor agencies collecting fees audit work.
    Environmental protection administration departments at or above the provincial level may appoint a district of the city of lower-level implementation of the sewage charges levied by the Administrative Department of environmental protection inspection.
    Article IV environmental monitoring institutions at all levels shall not be cases of the same sewage charge is imposed by the examiner at examiner.
    Superior environmental monitoring agencies are checking cases, lower-level environmental monitoring agency may not otherwise be organization audit.
    Lower-level environmental monitoring agencies are checking cases, the superior environmental monitoring body shall not be directly involved or take over the examiner case, but may influence the results of inspection are excluded. Article fifth subordinate environmental monitoring institutions shall, within their respective jurisdictions before the end of February of each year the previous year level of sewage charges levied on the inspection report, environment watchdog.
    Superior environmental monitoring agency found that audit results the obviously unfair, after investigation and verification, should be corrected.
    Sewage charge levied under article VI inspection requirements included in the present budget, be guaranteed by financial.
    Article seventh on the sewage charges imposed and auditing work units and individuals who have made significant achievements and should be rewards and recognition.
    Eighth check permissions of environment monitoring body should develop a sewage charge is imposed by the examiner of the year plan and implement.
    Environmental monitoring agencies check permissions according to public reports, authorities transferred to determine audit objects, and implement a special examiner. Nineth article subordinate environmental protection administrative competent sector has following case one of of, should be filed inspection: (a) should levy and not levy sewage fee of; (ii) approved of sewage volume and actual of sewage volume obviously inconsistent of; (three) improve or reduced sewage fee levy standard levy sewage fee of; (four) violation national about provides reduction, and exemption or enlistment sewage fee of; (five) not by national about provides of program levy sewage fee of; (six) on sewage who refused paid, and owes paid sewage fee, violations, not law urged paid, and
    Failing to impose administrative penalties or fails to apply to a court for mandatory enforcement according to law; (VII) does not perform under two lines of income and expenditure, sewage charges are not paid to the State Treasury, and (h) the sewage charge is imposed by the other law, irregularities in the process.
    For those not provided for by the State, agencies other than the Department of environmental protection administration to levy the sewage charges, sewage charges levied or intervention works, should also be checked.
    Implementation of the sewage charge is imposed by the examiner, recover sewage charges not subject to retroactive time limit. Article tenth environmental monitoring of the implementation of the sewage charge is imposed by the inspection body, shall be sent to the object being checked the sewage charge is imposed by the notice of inspection, inform the inspection time, check the content and the need to provide related material.
    Inform except as may prevent the audit.
    11th environmental monitoring agencies in the implementation of the sewage charges levied when the inspection, inspectors should be more than two people, and being checked as well as related environmental monitoring law enforcement documents produced by sewage.
    Inspectors and the inspection object and relationship between polluters have a direct interest, should be avoided.
    12th article inspection personnel in implementation inspection Shi, right to exercise following terms: (a) appointment and asked was inspection object and related sewage who about personnel; (ii) site check related sewage who production business and the pollutants emissions situation; (three) query was inspection object sewage fee levy situation, query related sewage who about energy, and material, and products sales Taiwan account,, collection related information.
    Polluters should be by audit object and the related active cooperation, conscientiously accept the appointment of inspectors and asked truthfully provide audit-related information shall not, for any reason or excuse, interfere with or impede the inspection work.
    13th inspection personnel should check the relevant levy commercial and technological secrets.
    14th sewage charge is imposed by the examiner to take inquiries or obtain access to information, and other ways.
    Inspectors survey to obtain evidence, a record shall be kept. Obtain relevant information should fill out the listing on access to information, a duplicate.
    A copy, with the object being checked, a retained, the originals shall obtain the information obtained within 60 days from the date of the full refund.
    15th environmental monitoring agency responsible for inspection should be made after the inspection ended 30th of the sewage charge is imposed by the audit report of the, 16th by the Administrative Department of environmental protection reported that the corresponding level of environmental protection Administrative Department shall conduct a review of the sewage charge is imposed by the audit report and make a decision, making the sewage charge is imposed by the examiner of the written decision, served on the object being checked and shall be published. 17th to subordinate Administrative Department of environmental protection should be collected without the levy of sewage charges, or approved of emission amount and the actual emissions differs markedly from sewage charge and not in accordance with the standard of calculating the sewage charges amount, resulting in less sewage charges, the superior administrative Department of environmental protection shall be ordered to rectify.
    It fails, by the superior administrative Department of environmental protection order polluters to pay sewage charges directly to their designated bank or Credit Union (the Treasury collection), commercial banks or credit unions (the Treasury collection) should be the same day will receive the sewage charges in accordance with the national provisions of Central, local budgets handed over the Treasury at or above the corresponding level.
    18th article by inspection, found subordinate environmental protection administrative competent sector continuous 12 months, on area within 20 home above sewage who should levy and not levy sewage fee or less levy sewage fee of, superior environmental protection administrative competent sector should ordered deadline corrected; late not corrected of, can by Shang level environmental protection administrative competent sector directly approved and levy the area within all of sewage fee, term not over one years. 19th article on sewage who refused paid, and owes paid sewage fee behavior, not law urged paid, and not law implementation administrative punishment or not law application Court forced implementation of, superior environmental protection administrative competent sector should ordered is responsible for levy sewage fee of environmental protection administrative competent sector in 7th within urged paid, law implementation administrative punishment or law application Court forced implementation; also can directly ordered sewage who fill paid sewage fee to its specified of commercial banks or Credit Union (Treasury by received at),
    Commercial banks or credit unions (the Treasury received) should receive the sewage charges will be on according to the regulations of the State of Central and local budgets handed over the Treasury at or above the corresponding level.
    20th for other violations of statutory procedures for levying the sewage charges, the superior administrative Department of environmental protection shall be ordered to rectify.
    Article 21st in violation of State regulations and agencies other than the Department of environmental protection administration to levy the sewage charges, the superior environmental protection Administrative Department shall, in conjunction with the departments concerned at the legal rectification; fails and approved directly by the Administrative Department of environmental protection at a higher level and the levy of sewage charges, a period not to exceed one year.
    22nd as examiner, found that sewage charges should be in accordance with the relevant provisions of return or next month (quarter) levied sewage charges deducted. 23rd inspection found that less sewage charges and the sewage is responsibility of polluters, sewage charges inspection is imposed by a decision of the Department of environmental protection administration should be dealt with in accordance with the sewage charge is imposed by the examiner decided to recover sewage charges and delay date of NA plus 2 of the daily late fee, late fee income with the recovered sewage charges to be paid to the State Treasury.
    Discharge less sewage charges they belong to the collection of institutional responsibilities, not are subject to a late fee. Shall pay the levy of sewage charges, overdue still does not pay sewage charges and late fees, up to the sewage charge is imposed by the inspection of Administrative Department of environmental protection, in accordance with the sewage charges levied on the use and other relevant provisions of regulation will be punished.
    Polluters fails to perform the penalty decision, up to the sewage charge is imposed by the inspection of environmental protection Administrative Department directly apply to the seat of the Department of basic-level people's Court for compulsory execution.
    24th article County above government environmental protection administrative competent sector staff has following behavior one of of, law give administrative sanctions; constitute crime of, law held criminal: (a) violation national provides approved reduction paid, and from paid or sustained paid sewage fee of; (ii) not implementation payments two article line provides, not will sewage fee law paid into Treasury of; (three) not perform sewage fee levy management duties, plot serious of.
    25th on the examiners found that sewage charges should be governed by other departments of law in disciplinary cases, transferred to the Department having jurisdiction constitutes a crime, transferred to the judicial organs and investigated for criminal responsibility according to law.
    Article 26th sewage charge is imposed by the inspection work after the audit should be in the form of filing related materials.
    27th levied sewage charges of common legal instruments examiner format shall be formulated by the Administrative Department of environmental protection required.
                                                                                                                    28th article of the rules take effect on December 1, 2007.