Air pollution control fee submission (refund) procedures
I. Pursuant to “Air Pollution Control Fee Collection Procedure” and “Air Pollution Fee Schedule for Construction Works” promulgated by Environment Protection Administration, Executive Yuan, air pollution control fee shall be levied by the local environment protection authority of the construction site as from July 1, 1997.
II. Prior to the commencement of construction, Party B is required to calculate the dollar amount of air pollution control fee based on the fee schedule applicable to the works stated in the contract and submits air pollution control fee to local environment protection authority. Air pollution control fee shall be borne by Party A. Party B is therefore required to forward the receipt of air pollution control fee to Party A for record. In the event Party B is unable to submit air pollution control fee in time, Party A may elect to suspend the imbursement due for the construction works. If Party B is unable to submit air pollution control fee in due course and consequently causes Party A to be penalized by the aforesaid authority, the penalty shall be paid by Party B solely.
III. After the construction works are accepted, Party B is required to comply with the requirements stated in the acceptance certificate and submit the difference of air pollution control fee to local environment protection authority or request local environment protection authority for refunding the surplus of prepaid air pollution control fee in compliance with the procedure stated in Article II and then forward the aforesaid surplus to Party A. In the event Party B is unable to complete the payment/refund procedure stated above, Party A may elect to withhold final payment temporarily.
IV. Air pollution control fees are borne by Party A. Therefore, all miscellaneous fees related to the air pollution control tasks handled by Party B shall be included in the “taxes and miscellaneous expenses” listed in the contract price, and shall not be listed and paid as additional expenses under any circumstance. Therefore, bidders are required to estimate all miscellaneous fees related to air pollution control and include all such costs into the total prices when they prepare tenders
V. Bidders are required to comply with the requirements stated in the “Air Pollution Control Fee Collection Procedure” promulgated by the government regarding the payment/refund procedures and deadlines.