When governments of all levels, upon consulting with The competent central government authority as prescribed in Article 20, should reckon that a development or utilization act may pose to destroy or undermine the Wetland of Importance environment and its ecological functions, such development or utilization applicant shall submit a Wetland Impact Report to competent government authorities for applying a review for permission. The principles governing the review of permission for the development or utilization act are as follows:
1. To avoid Wetland of Importance with priority.
2. If avoidance is deemed difficult, impact mitigation measures or an alternative plan shall be adopted with priority.
3. If there are still difficulties despite the impact mitigation measures or the alternative has been considered, the absence of any impact mitigation may allow for off-site compensation.
4. Only when off-site compensation is proven difficult may it allow other forms of ecological compensation to be implemented.
The off-site compensation and ecological compensation measures prescribed in subparagraph 3 and subparagraph 4 of the paragraph 1 shall be implemented by the following specified methods:
1. The competent government authorities shall set up the ecological compensation ratio and restoration level.
2. The foresaid compensation shall have ecological restoration level achieved before the development or utilization on the initial land begins. However, through the evaluation of competent government authorities, if it is impossible to achieve ecological restoration level before the development or utilization of the initial land begins, it may be substituted by raising the percentage of the off-site compensation or the level governing the ecological compensation function.
3. Those with an off-site compensation measuring less than 0.2 hectare may apply through the means of remitting the surcharge to the competent government authorities to include the land into the Wetland Fund and also apply for the designated funds for specified use in constructing a wetland with full functions.
The criteria of development or utilization acts as described in paragraph 1 to be required to submit the Wetland Impact Report, and the report’s detailed items, information disclosure, public participation and other operating criteria are to be defined by competent central government authority.

The land undergoing off-site compensation shall take into consideration the habitat biodiversity, habitat continuity, ecological benefit, water resource relevancy, compatibility with nearby land use, land utilization trend and other factors, with the principles for location selection as follows:
1. An area situated in or near the development or utilization act.
2. A wetland ecosystem situated in or near the same watershed or the sea area of a development or utilization act.
3. At other locations that may compensate the overall wetland ecosystem.

The land rendered for off-site compensation is deemed as a Wetland of Importance, and needs to fulfill restoration.
The land being used for off-site compensation or ecological compensation, where it involves formulating or amending a Wetland of Importance Conservation and Utilization Plan, the competent government authorities shall process it per provisions set forth under Article 14.
The development or utilization entity on the initial land shall be implemented per the paragraph 2 amended or approved Wetland of Importance Conservation and Utilization Plan.
The land for off-site compensation as described in paragraph 1 shall be modified by other laws as an ecological conservation-oriented land use zonings or classifications, and may not apply for development or utilization.

Only when the development or utilization entity has adopted an impact mitigation or alternative and also remitted the Wetland Impact Fee, or file for off-site compensation per subparagraph 2, paragraph 2 of Article 27, or remit the surcharge per prescribed in subparagraph 2, paragraph 2 of Article 27 and complete the implementation as prescribed in paragraph 2 of the preceding article shall the competent government authorities approve and issue a permit.
Before the competent government authorities approve a development or utilization, the authorities in charge of the industry may not consent to it or issue a permit per the laws and regulations under said authorities’ purview.
The measures governing the development recusal, impact mitigation and alternative referred in the preceding article, the off-site compensation mechanism, ecological compensation, permit, abolition, the percentage of size of off-site compensation, the level governing the ecological compensation function, provisions governing the cumulative development area and other observed matters are to be defined by competent central government authority.

Off-site compensation or ecological compensation shall be implemented per the Wetland Impact Report, and the restoration result, development or utilization result shall be routinely submitted voluntarily to the competent central government authority pending further validation.
Of the aforementioned result, the competent government authorities shall conduct routine inspection, and may also timely assign personnel to conduct investigation and validation. If deemed necessary, experts and scholars may join relevant agencies to visit and provide opinions by urging for improvement, and order for improvements to be made within a specific time frame.
Under the circumstance of paragraph 2, the competent central government authority may commission experts, scholars, professional organizations or institutions to assist in conducting technical assessment, survey study or consultation, with relevant expenditures to be shouldered by the development or utilization entity.
The competent government authorities, when implementing the operation prescribed in paragraph 2, may follow the provisions set forth under paragraph 2, Article 6.