This project, executed from 10 March 2022 to 30 November 2023, aimed to audit the designated enterprises responsible for funding recycling (henceforth referred to as ‘responsible enterprises’) with regard to the manufactured/imported volume of regulated containers in accordance withto the ‘Waste Disposal Act’ enacted by the Resource Recycling Fund Management Board of Environmental Protection Ministry of environment. The revenue-to-cost ratio has met the contract’s requirement at 3.57 times. The total number of the designated responsible enterprises that have been inspected were 1,463 which is in line with the above-mentioned project requirements. The accumulated collection fees resulted from auditing the responsible enterprises through on-site examinations are amounted to NTD　171,290,047. The revenue-to-cost ratio is approximately 3.57 times. Among the above-mentioned 1,463 inspected enterprises, 81 enterprises have overpaid recycling, clearance and disposal fees, and 948 enterprises have under-reported.Overall, 908 responsible enterprises had received the payment notification and had paid off the underpayment amounting to NTD 59,000,274 where NTD 40,921,120 of uncollected fees were in installments and several responsible enterprises were referred to the court for compulsory execution as they failed to pay(which amount is as much as NTD 16,100,185) before the payment deadline. During the project implementation, the comments from the designated responsible enterprises on the collection process of the recycling, clearance and disposal fees were summarized and then provided to the Ministry of environment for reference. The comments were mainly related to simplifying the collection and calculation process for recycling, clearance, and disposal fees while enhancing the availability of information during the reporting process of manufacturing/import volume. 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 Ministry of environment reference per inspection findings and observations, which may in order to continuously improve the efficiency and effectiveness when performing inspection work for future periods.

The designated responsible enterprises, Manufacturing Volumes Or Import Volumes, Recycling, Clearance And Disposal Fees