The Rules are promulgated pursuant to Article 62 of the Climate Change Response Act (hereinafter this "Act")

The matters designated in this Act as the responsibility of the central competent authorities are as follows:
1. Review of the formulation, supervision, implementation, and achievement of national GHG reduction and climate change adaptation policies, programs, and plans.
2. The formulation, review, interpretation, and implementation of national GHG reduction and climate change adaptation regulations.
3. The formulation, announcement, review, and implementation of national standards and operating procedures related to GHG reduction and management.
4. Investigation, compilation, and statistical matters related to national GHG reduction and climate change adaptation data.
5. Education, promotion, and awards for national GHG reduction and climate change adaptation.
6. Inventory, registration, and inspection matters related to national emission source operations and emission-related facilities.
7. Review, licensing, and management of GHG inspection agencies, as well as management matters of certification agencies.
8. Supervision matters concerning GHG reduction and climate change adaptation work in municipalities, counties (cities).
9. International cooperation and research and development matters related to GHG reduction and management policies.
10. Investigation, verification, guidance, training, and research on national GHG reduction and climate change.
11. Personnel training, management, and review matters for GHG reduction and management work.
12. Research and analysis of Acts related to international climate change conventions and matters pertaining to conference participation.
13. Review, approval, transfer, and transaction of national GHG reduction credits.
14. The formulation, review, and implementation of carbon fees for national GHG emission sources.
15. Declaration, review, and management of carbon emissions for imported products.
16. Management matters related to the GHG Management Fund.
17. The formulation and implementation of the GHG cap-and-trade scheme and emission trading.
18. Review, inspection, calculation, verification, audit, and examination matters related to the carbon footprints of products.
19. Management matters related to high global warming potential GHGs.
20. Review and management matters related to carbon dioxide capture and storage.
21. Licensing and management matters of GHG testing and analysis organizations.
22. Other matters related to the facilitation and coordination of GHG reduction and climate change adaptation work.

The matters designated in this Act as the responsibility of special municipality, county and city competent authorities are as follows:
1. Revision, planning, and implementation of GHG reduction implementation programs for municipalities, counties (cities).
2. Assistance in the inspection and guidance of municipal, county (city) emission source operations and emission-related facilities, along with related information.
3. Education and promotion matters related to GHG reduction in municipalities, counties (cities).
4. Assistance provided by municipalities and counties (cities) to private organizations in promoting GHG reduction.
5. Training and lectures for GHG reduction personnel in municipalities, counties (cities).
6. Revision, planning, and implementation of climate change adaptation implementation plans for municipalities, counties (cities).
7. Education and publicity matters related to climate change adaptation in municipalities, counties (cities).
8. Assistance by municipalities and counties (cities) to NGOs in promoting climate change adaptation.
9. Training and lectures for climate change adaptation personnel in municipalities, counties (cities).
10. Investigation, guidance, and research and development matters related to climate change adaptation in municipalities, counties (cities).
11. Planning and implementation matters of climate change response promotion committees in municipalities and counties (cities).
12. Urban communication matters related to climate change and GHG reduction in municipalities, counties (cities).
13. Conducting carbon footprint verification and inspection matters for products in municipalities and counties (cities).
14. Participation in the promotion of GHG reduction and climate change adaptation work by the central competent authorities and the central industry competent authorities.

The central competent agency formulates the National Climate Action Guidelines ("Action Guidelines") pursuant to Paragraph 1 of Article 9 of the Act. The Action Guidelines should be disclosed to the public after receiving approval from the Executive Yuan and shall include the following items:
1. Future scenarios of climate change in the nation.
2. Adaptation and mitigation of the impacts and challenges encountered.
3. Vision and goals.
4. Basic principles.
5. Policy implications.
6. Follow-up promotion.

To aid the central competent authorities in establishing periodic regulatory goals as stipulated in Paragraph 1 of Article 10 of this Act, the pertinent central authorities shall conduct GHG emission trend estimation and scenario analysis. They shall also propose electricity emission coefficients by considering the growth of electricity demand and the reduction of GHGs across various departments. This includes estimating volume scenarios, reduction contributions, reduction costs, and assessing their potential impacts. Subsequently, these findings shall be submitted to the central competent authorities for a comprehensive assessment and summary.
The periodic regulatory goals mentioned in the preceding paragraph shall be submitted to the Executive Yuan for approval before implementation and shall be made public.

The central competent authorities shall, in accordance with the provisions of Paragraph 5 of Article 10 of this Act, consolidate the implementation status of the periodic regulatory goals set by the central competent authorities for specific industries of various departments and submit a report to the Executive Yuan before November 30th of each year.
The contents of the report mentioned in the preceding paragraph shall include the following items:
1. Periodic regulatory goals.
2. Summary of the implementation status of each sector’s periodic regulatory goals.
3. Achievement of periodic regulatory goals.
4. Analysis and review.
The central competent authorities shall report to the Executive Yuan on the achievement of each regulatory period before November 30th of the year following the conclusion of each stage of the regulatory period.

The central competent authorities responsible for targeted industries shall amend the sectoral GHG reduction action programs (referred to as the “Sectoral Action Program”) in accordance with the provisions of Article 11 of this Act. The plan shall be submitted to the central competent authorities within six months after the approval of the regulatory targets for each period and subsequently made public after approval by the Executive Yuan.
In the Sectoral Action Program referred to in the preceding paragraph, the central competent authorities for the relevant industries shall take into account the elements of national climate actions recommended by the United Nations and international climate agreements. It shall revise them based on the regulatory goals, industrial adjustments, or energy supply and demand in each period, subject to a review at least once every five years.
The content of the initial sectoral action program shall include the following items:
1. Analysis of the current situation, including a review and corrections implemented in the previous period.
2. The regulatory goals and evaluation indicators of the affiliated sectors.
3. Facilitation schedule.
4. Facilitation strategies and measures, encompassing budgeting and economic incentives.
5. Assessment of expected benefits and possible impacts.
6. Management and evaluation mechanisms.

The central competent industry authorities shall prepare a report on the results of the sectoral action programs (hereinafter referred to as the Sectoral Action Program Result Report) in accordance with the provisions of Paragraph 1 of Article 12 of this Act. The report shall be submitted to the central competent authorities before September 30th of each year and subsequently presented to the Executive Yuan for approval, followed by public disclosure.
The contents of the result report of the Sectoral Action Program in the preceding paragraph shall include the following items:
1. Summary.
2. The implementation status of the periodic regulatory goals of the subordinate sectors and the attainment of evaluation targets.
3. Facilitation and implementation results of strategies and measures, encompassing the utilization of funds.

If the result report of the sectoral action program in the preceding Article indicates that the sectoral periodic regulatory goals or evaluation targets have not been met, the central competent authorities shall propose improvement measures when submitting the result report. These proposed measures must be submitted to the central competent authorities for approval by the Executive Yuan before being made public.
The contents of the improvement measures mentioned in the preceding paragraph shall include the following items:
1. Improvement measures, schedule, and funding.
2. Expected improvements.

The central competent industry authorities shall conduct emission surveys and compile statistical results in accordance with the provisions of Paragraph 1 of Article 13 of this Act, submitting them to the central competent authorities for national emissions statistics before March 31st of each year.
The emission survey and statistical results mentioned in the preceding paragraph shall encompass GHG emissions or carbon sinks for the previous two years, along with activity data or emission coefficients.

The central competent authorities shall establish a national GHG emission inventory (referred to as the “national inventory”) in accordance with the provisions of Paragraph 2 of Article 13 of this Act. It shall compile the national inventory submitted by the central competent industry authorities before April 30th of each year, as per its powers and responsibilities. The content shall be made public before June 30th of each year.
The contents of the national inventory in the preceding paragraph shall include the following items:
1. National GHG emission and absorption trends.
2. GHG statistics and emission trends in sectors such as energy, industrial processes and product use, agriculture, land use, land use change and forestry, and waste.
3. Land use, land use change, and GHG absorption trends in the forestry sector.
4. Other items recognized by the central competent authorities
The statistics and emission trends in paragraphs 2 to 4 of the preceding paragraph shall include information dating back two years from the establishment date of the national inventory.

The central competent authorities shall compile a national GHG report (hereinafter referred to as the “national report”) in accordance with the provisions of Paragraph 2 of Article 13 of this Act. This compilation shall take place every three years, and the report is to be submitted to the Executive Yuan for approval before November 30th of the third year in the three-year cycle. Subsequently, the national report shall be made public.
The content of the national report in the preceding paragraph shall include the following items:
1. Basic information on national conditions and the environment.
2. GHG emission and absorption statistics and trend analysis.
3. Policies and measures in the nation for reducing GHGs.
4. GHG emission forecasts.
5. Climate change impacts and adaptation strategies.
6. Climate change and systematic observation research.
7. Technology research and development, demand, and transfer.
8. International cooperation and exchanges.
9. Education, training, and promotion.

The municipal and county (city) competent authorities shall revise the GHG reduction implementation program (hereinafter referred to as the “Reduction Implementation Program) in accordance with the provisions of Article 15, Paragraph 1 of this Act. The program should be submitted to the municipality within eight months after the approval of the Sectoral Action Program. The county (city) climate change response promotion committee shall submit the report to the central competent authorities, consulting with the central competent industry authorities for approval before implementation and disclosure, with a review to be conducted at least once every five years.
The contents of the Reduction Implementation Program referred to in the preceding paragraph include the following items:
1. Current situation analysis.
2. Program objectives.
3. Facilitation schedule.
4. Facilitation strategy, including main and co-organizing agencies and funding arrangements.
5. Expected benefits.
6. Management and evaluation mechanism.

The municipal and county (city) competent authorities shall prepare a report on the results of the Reduction Implementation Program in accordance with the provisions of Paragraph 2 of Article 15 of this Act. The report should be submitted to the municipality and county (city) climate change response steering groups before September 30th of each year and subsequently made public.
The contents of the result report of the Reduction Implementation Program referred to in the preceding paragraph shall include the following items:
1. Summary.
2. Facilitation and implementation results of strategies and measures, including the utilization of funds.
3. Analysis and review.

In response to the risks of climate change, governments at all levels should promote adaptation programs and actions to enhance the nation's natural environment, economy, society, citizens, businesses, and resilience of vulnerable groups, thereby building climate change adaptation capabilities and mitigating the damage caused by climate change. Relevant programs and actions shall adhere to the following basic principles:
1. Science-Based Approach: Forecast future climate change scenarios and assess the risks by reviewing existing and latest domestic and foreign data to strengthen risk management and enhance climate change adaptation capabilities.
2. Localized and Inclusive Planning: Develop climate change adaptation programs that are tailored to local conditions, emphasizing a bottom-up approach, community-based initiatives, and consideration of indigenous and ethnic perspectives.
3. Empower Vulnerable Groups: Strengthen the ability of vulnerable groups to cope with the impact of climate change and consider the potential impact on human rights.

The central competent industry authorities shall amend the adaptation action program (hereinafter referred to as the “Adaptation Action Program”) and adaptation targets for areas of authority and responsibility vulnerable to the impact of climate change in accordance with the provisions of Paragraph 1 of Article 19 of this Act. The program shall be submitted to the central competent authorities within one year after the jurisdiction is determined.
The content of the Adaptation Action Program in the preceding paragraph shall include the following items:
1. Field scope and current implementation status, including the main and co-organizers.
2. Impact of climate change.
3. Future climate change scenario setting and risk assessment.
4. Adaptation goals.
5. Facilitation strategies, measures, and reviews.
6. The relevance of the national sustainable development goals.
7. Facilitation schedule and budgeting.
8. Expected benefits and management and evaluation mechanisms.

The central competent authorities shall formulate a national climate change adaptation action program (hereinafter referred to as the “National Adaptation Program”) in accordance with Paragraph 3 of Article 19 of this Act and submit it to the Executive Yuan for approval before making it public.
The content of the national adaptation program in the preceding paragraph shall include the following items:
1. Global and national climate change trends.
2. National climate change adaptation vision, goals, and national climate change scenario setting.
3. Adaptation as a current situation analysis.
4. National climate change adaptation strategy, including matters related to building adaptation capacity and addressing areas vulnerable to climate change impacts, along with goals and strategies.
5. The relevance of the national sustainable development goals.
6. Facilitation schedule and budgeting.
7. Results management and evaluation mechanisms.
The central competent authorities shall report to the Executive Yuan on the implementation status at the end of each period of the National Adaptation Program before November 30th of the following year.

The central competent industry authorities shall prepare a report on the results of the Adaptation Action program in accordance with the provisions of Paragraph 4 of Article 19 of this Act. The report shall be submitted to the central competent authorities before August 31st of each year for approval by the Executive Yuan before being made public.
The contents of the result report of the adaptation program referred to in the preceding paragraph shall include the following items:
1. Summary.
2. Facilitation and implementation of measures and progress towards goals in specified areas.
3. Analysis and review.
4. Status of fund implementation.
5. Future plans and needs.

The municipal and county (city) competent authorities shall revise the climate change adaptation implementation program (hereinafter referred to as the “Adaptation Implementation Program”) in accordance with the provisions of Paragraph 1 of Article 20 of this Act. They shall submit it within one year after the approval of the Adaptation Implementation Program and the National Adaptation Program.
Municipalities and counties (cities) climate change response promotion committees shall submit reports to the central competent authorities in consultation with the central competent industry authorities for approval before implementation and disclosure. They shall review it at least once every four years.
The content of the Adaptation Implementation Program in the preceding paragraph includes the following items:
1. Facilitation of organization and adaptation structure.
2. Local natural and socio-economic environmental characteristics.
3. Impacts and effects of climate change.
4. Climate change risk assessment.
5. Climate change adaptation strategies and reviews.
6. Facilitation schedule and budgeting.
7. Expected benefits and management and evaluation mechanisms.

The municipal and county (city) competent authorities shall prepare a report on the results of the Adaptation Implementation Program in accordance with Paragraph 2 of Article 20 of this Act. They shall submit it to the municipality, county (city) climate change response steering group before August 31st of each year following the full implementation year. The report shall be made public afterwards.
The content of the report on the results of the Adaptation Implementation Program referred to in the preceding paragraph shall include the following items:
1. Summary.
2. Overall progress and implementation.
3. Analysis and review.
4. Future plans for facilitation.

When the central competent industry authorities convene a public hearing procedure in accordance with the provisions of Article 11 or Article 19 of this Act, the contents of the first draft of the Sectoral Action Program or Adaptation Action Program, meeting information, and meeting minutes shall be made public.
The content of the first draft of the Action Program and meeting information in the preceding paragraph shall be disclosed and made known ten days before the public hearing.

When municipal or county (city) competent authorities hold symposiums or solicit opinions through other appropriate methods in accordance with the provisions of Article 15 or Article 20 of this Act, they shall submit the contents of the first draft of the Reduction Implementation Program or Adaptation Implementation Program to the meeting. The content of the first draft mentioned in the preceding paragraph, meeting information, or other appropriate public consultation methods shall be made public seven days before the event.

The central competent authorities shall publish the minutes of the public hearings in accordance with Paragraph 4 of Article 10 in the Act.

Matters that should be disclosed as stipulated in these enforcement rules shall be made public on the website designated by the central competent authorities within thirty days after completion or approval, unless otherwise specified.

The Rules shall become effective on the date of promulgation.