Environmental Project's Achievements Reports Query System

Guidance and bookkeeping examination of designated responsible manufacturing/import enterprises with small payments (Year 2017 and 2018)

Absrtact	This project, executed from 1 January 2017 to 31 December 2018, aimed to audit designated enterprises responsible for funding recycling that are responsible for paying an average of recycling-clearance-disposal fees less than or equal to NTD50,000 per year (henceforth ‘responsible enterprises of small payments’) in terms of their manufactured/imported volume of regulated objects according to the ‘Waste Disposal Act’ enacted by the Recycling Fund Management Board under the Environmental Protection Administration (EPA). The objective of this project was to inspect 2,500 enterprises. By the end of final report, 2,502 enterprises had been audited, reaching 100.08% of the targeted number of enterprises. The accumulated amount of recycling-clearance-disposal fees to be collected from the audited enterprises through on-site inspections was NTD5,593,260. Among the 2,502 enterprises which were inspected on site, 275 enterprises overpaid the fees and 1,075 underpaid the fees. By December 31, 2018, 1,067 out of the 1,075 enterprises that had underpaid the fees (i.e., 99.26% of these enterprises) had submitted fee deficiencies. Of the total accumulated sum of fee deficiencies, 98.94% (i.e., NTD5,533,707) was collected. This project also collected comments from the audited responsible enterprises of small payments, and then sorted and statistically analyzed these comments for policymakers' reference with regard to future policymaking. Based on the executed results, this project suggests that the EPA should continue to inspect responsible enterprises with small payments that had previously underpaid the recycling-clearance-disposal fees in order to emphasize its determination to enforce the policy and to ensure fairness among the audited enterprises. Moreover, when conducting on-site inspections, auditor should also promote regulations related to the enterprises and facilitate them to provide accurate data on the manufactured/imported volume on the EPA website. Following these recommendations will improve the efficiency and effectiveness of collecting the recycling-clearance-disposal fees, as well as maintain an accurate and up-to-date database for managerial purposes.
Keyword	small payments, responsible enterprises, recycling-clearance-disposal fees

Absrtact

This project, executed from 1 January 2017 to 31 December 2018, aimed to audit designated enterprises responsible for funding recycling that are responsible for paying an average of recycling-clearance-disposal fees less than or equal to NTD50,000 per year (henceforth ‘responsible enterprises of small payments’) in terms of their manufactured/imported volume of regulated objects according to the ‘Waste Disposal Act’ enacted by the Recycling Fund Management Board under the Environmental Protection Administration (EPA). The objective of this project was to inspect 2,500 enterprises. By the end of final report, 2,502 enterprises had been audited, reaching 100.08% of the targeted number of enterprises. The accumulated amount of recycling-clearance-disposal fees to be collected from the audited enterprises through on-site inspections was NTD5,593,260. Among the 2,502 enterprises which were inspected on site, 275 enterprises overpaid the fees and 1,075 underpaid the fees. By December 31, 2018, 1,067 out of the 1,075 enterprises that had underpaid the fees (i.e., 99.26% of these enterprises) had submitted fee deficiencies. Of the total accumulated sum of fee deficiencies, 98.94% (i.e., NTD5,533,707) was collected. This project also collected comments from the audited responsible enterprises of small payments, and then sorted and statistically analyzed these comments for policymakers' reference with regard to future policymaking. Based on the executed results, this project suggests that the EPA should continue to inspect responsible enterprises with small payments that had previously underpaid the recycling-clearance-disposal fees in order to emphasize its determination to enforce the policy and to ensure fairness among the audited enterprises. Moreover, when conducting on-site inspections, auditor should also promote regulations related to the enterprises and facilitate them to provide accurate data on the manufactured/imported volume on the EPA website. Following these recommendations will improve the efficiency and effectiveness of collecting the recycling-clearance-disposal fees, as well as maintain an accurate and up-to-date database for managerial purposes.

Keyword

small payments, responsible enterprises, recycling-clearance-disposal fees