This project, executed from 10 March 2022 to 30 November 2023, 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 Circulation Administration, Ministry of Environment (RECA). The target number of responsible enterprises to be audited is 1,440. As of the date of this report, 1,443 responsible enterprises have been audited and examined, accounting for 100.21% of the target number of responsible enterprises. The accumulated amount of fees to be collected from responsible enterprises audited through on-site examinations is NTD182,327,410. The revenue-to-cost ratio is approximately 3.74 times. Among the above-mentioned 1,080 inspected enterprises, 138 enterprises overpaid and 853 enterprises underpaid the recycling-clearance-disposal fees. By 30 November 2023, 812 of the 853 enterprises (i.e., 95.19% of the underpaid enterprises) filed fee deficiency submissions. Of the total accumulated sum of fee deficiencies, NTD143,640,697 (i.e., 78.78%) was collected, which was 2.95 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 RECA continue to audit and inspect responsible enterprises that had previously underpaid the recycling-clearance-disposal fees, so that the RECA 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 RECA 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