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 revenue-to-cost ratio has achieved 1.62 times which is required according to the contract. The total number of the designated responsible enterprises which have been inspected were 1,016 which is in line with the project requirements mentioned above. The accumulated amount of fees to be collected from responsible enterprises audited through on-site examinations is NTD　48,674,362. The revenue-to-cost ratio is approximately 1.62 times. Among the above-mentioned 1,016 inspected enterprises, 96 enterprises overpaid and 603 enterprises underpaid the recycling-clearance-disposal fees. In addition, notifications were sent to the 463 responsible enterprises to settle the underpayment of NTD 35,056,939. During the implementation of this project, the comments 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. The comments mainly relate to simplifying the collection and calculation process of the recycling, clearance and disposal fees, and enhancing the information available on the reporting process of manufacturing/import volumes. Furthermore, quantitative data collected from the inspection results have been used in performing analysis in order to optimize the inspection activities in the future. For example, the optimization includes improving the training process on performing inspection work on designated responsible enterprises in specific industries or containers materials to improve the accuracy of manufacturing/import volumes reported and to maximize the completion of settling the under payment. Finally, we provide several suggestions for the EPA's reference per inspection findings and observations, which may in order to continously improve the efficiency and effectiveness when performing inspection work for future periods.

The designated responsible enterprises, Manufacturing volumes or import volumes, Manufacturing volumes or import volumes, Recycling,clearance and disposal fees