Guidance and bookkeeping examination of designated responsible manufacturing/import enterprises with small amount of recycling, clearance and disposal fees (Year 2019 and 2020).
| Absrtact |
This project aims to audit designated responsible enterprises which
are in compliance with the Waste Disposal Act regulated by the
Recycling Fund Management Board operated under the Environmental
Protection Administration of the Executive Yuan. In addition, the
chosen responsible enterprises should declare an average recycling,
clearance and disposal fee of less than or equal to NTD 50,000 per
year. The inspection period of this project is for the year 2019 and
2020.
The minimum number of designated responsible enterprises to be
inspected should be 1,580. From 5th June 2019 to 31st December 2020,
the total number of the designated responsible enterprises which have
been audited and which inspection reports have been submitted were
1,585, reaching 100.32% of the target goal.
Among them were 617 enterprises found to have underpaid recycling,
clearance and disposal fees, which amount to a total underpayment of
NTD 7,769,801. On the other hand, 125 enterprises were found to have
overpaid recycling, clearance and disposal fees, which amount to a
total overpayment of NTD 501,705. As of December 31,2020, the
enterprises that had underpaid recycling, clearance and disposal fees
was paid NTD 7,743,072, repayment rate 99.65%.
During the implementation of this project, comments and suggestions
from the designated responsible enterprises on the collection process
of the recycling, clearance and disposal fees were summarized and
provided to the Environmental Protection Administration (“the
EPA”) for reference to amending related regulations.
Furthermore, quantitative data collected from the inspection results
were used to perform statistical analysis in order to enhance
inspection activities in the future. For example, to strengthen
inspection and coaching declaration process of designated responsible
enterprises in specific industries or the material of the containers in
order to increase the accuracy of the manufacturing/import volumes
reported.
Finally, we provided several suggestions for the EPA's reference,
which were gathered throughout our inspection findings and
observations. These suggestions could improve the efficiency and
effectiveness of the inspection work to be conducted in the future.
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| Keyword |
small payments, responsible enterprises, recycling-clearance and disposal fees
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