This project, executed from 15 January 2020 to 30 November 2021, aimed to audit designated enterprises responsible for funding recycling (henceforth referred to as ‘responsible enterprises’) with regard to the manufactured/imported volume of regulated containers according to the ‘Waste Disposal Act’ enacted by the Resource Recycling Fund Management Board of Environmental Protection Administration, Executive Yuan (EPA). The target number of responsible enterprises to be audited is 880. As of the date of this report, 886 responsible enterprises have been audited and examined, accounting for 100.68% of the target number of responsible enterprises. The accumulated amount of fees to be collected from responsible enterprises audited through on-site examinations is NTD235,392,644. The revenue-to-cost ratio is approximately 7.78 times. Among the above-mentioned 886 inspected enterprises, 121 enterprises overpaid and 479 enterprises underpaid the recycling-clearance-disposal fees. By 30 November 2021, 437 out of the 479 enterprises (i.e., 91.23% of the underpaid enterprises) filed fee deficiency submissions. Of the total accumulated sum of fee deficiencies, NTD53,158,356 (i.e., 22.58%) was collected, which was 1.76 times of the project’s total expenses. This project also collected comments from the inspected enterprises were statisically analyzed for policymakers’reference regarding future policymaking. Based on the implementation results of this project, it is recommended that the EPA continue to audit and inspect responsible enterprises that had previously underpaid the recycling-clearance-disposal fees, so that the EPA can emphasize its determination to implement the policy and to ensure fairness among the audited enterprises. Furthermore, during the on-site inspections, auditor should also promote regulations related to the enterprises and facilitate them to provide the correct data on the sales/import volumes of regulated objects on the EPA website. Following these recommendations will not only increase the efficiency and effectiveness of the collection of recycling-clearance-disposal fees but also maintain a complete and up-to-date database for managerial purposes.

Responsible enterprises, Recycling-clearance-disposal fee, Revenues to Cost ratio