(a) The central competent authority may, for the purpose of remediating soil or groundwater pollution, levy soil and groundwater pollution remediation fees on manufacturers and importers as per the amounts of publicly announced substances manufactured and imported by such enterprises, and shall establish a Soil and Groundwater Pollution Remediation Fund.
(b) Concerning the soil and groundwater pollution remediation fees mentioned in the preceding paragraph, the central competent authority shall prescribe regulations governing categories of substances for which such fees may be levied, its calculation methods, payment procedures, payment deadlines, the commissioning of professional organizations to perform audits, and other compliance matters.
(c) The fund in the first paragraph shall be used for the following purposes:
(1) expenditures made by competent authorities at all levels for verification, adoption of necessary response measures, supervision, and plan determination, review, investigation, assessment, implementation, and change pursuant to article 7, paragraphs 1 and 5; article 12, paragraph 1, paragraphs 5, 6, 8 through 10, and 13; article 13, paragraphs 1 and 2;article 14, paragraphs 1 and 3; article 15;article 22, paragraphs 1, 2, and 4;article 24, paragraphs 3 through 5; and article 27, paragraphs 1 and 2.
(2) the funds claims for compensation and legal expenses.
(3) the funds personnel and administrative management expenses, personnel expenses incurred by soil or groundwater pollution prevention and remediation work.
(4) expense of soil and groundwater pollution control work performed by competent authorities at all levels.
(5) expense of audit of soil or groundwater pollution verification and implementation effectiveness.
(6) expense of international environmental protection work involving soil or groundwater pollution.
(7) expense of audits of soil or groundwater quality monitoring and implementation effectiveness.
(8) expense of levying soil or groundwater pollution remediation fees.
(9) expense of soil or groundwater pollution health risk assessment and management.
(10) expense of researching, promoting, developing, and creating incentives for soil or groundwater pollution remediation technology.
(11) matters concerning subsidies for soil or groundwater pollution prevention work.
(12) to cover other costs in connection with soil pollution or groundwater pollution remediation approved by the central competent authority.
(a) Concerning the fund in the preceding paragraph, the central competent authority shall prescribe regulations governing recipients of the Fund’s incentives and subsidies, application qualifications, review procedures, cancellation, revocation, or demand for recession of incentives and subsidies and other compliance matters.
(b) The central competent authority may dispatch personnel bearing identification documents to enter into a factory (site) or business premise belonging to a payer of soil and groundwater pollution remediation fees to conduct relevant audit tasks or order the payer to provide necessary data. The payer shall not evade, obstruct, or reject such orders.

The funds of the Soil and Groundwater Pollution Remediation Fund shall be derived from the following:
(1) revenue from collection of soil and groundwater pollution remediation fees;
(2) the amounts paid by polluters, persons potentially responsible for pollution, and interested parties of the polluted land pursuant to articles 43 and 44.
(3) payments from land developers pursuant to paragraph 3 of article 51;
(4) interests generated from the Fund;
(5) funds appropriated through the budget process as prescribed by the central competent authority;
(6) funds from the partial appropriation of relevant environmental protection funds;
(7) funds from the partial appropriation of criminal and administrative fines for environmental pollution; and
(8) other related incomes.

(a) Concerning the Soil and Groundwater Pollution Remediation Fund in the preceding article, a fund management committee (hereinafter referred to as Management Committee) shall be established to bear responsibility for fund management and use. The Management Committee may establish work and technical units to meet the following needs:
(1) remediation site review pursuant to paragraph 3 of article 12;
(2) assessment and cleanup grading work pursuant to article 14 or article 27;
(3) review of expenses and costs for necessary response measures;
(4) review and approval of pollution remediation plan or remediation goals pursuant to article 22, article 24, or article 27.
(5) other relevant matters regarding the review of appropriations from the Fund.
(a) The Management Committee in the preceding paragraph shall have members, who shall be appointed for a period of two years. Experts and scholars shall account for no less than two-thirds of the total number of committee members. During their period of appointment and for three years after the end of their period of appointment, committee members must avoid undertaking work related to the soil and groundwater pollution remediation matters they have reviewed during their period of appointment. A committee member’s spouse, lineal blood relatives, and collateral blood relative within the third generations shall avoid undertaking work related to the soil and groundwater pollution remediation matters the committee member has reviewed during his/her period of appointment.

(a) If an interested party of the polluted land fails to demonstrate due diligence as a good manager, that party shall bear responsibility for expenditures made by competent authorities at all levels pursuant to article 13, paragraph 2; article 14, paragraph 3; article 15; article 22, paragraphs 2 and 4; and article 24, paragraph 3, and the polluter and person potentially responsible for pollution shall bear payment responsibility jointly and severally.
(b) The interested party of the polluted land may seek compensation for the payment pursuant to the preceding paragraph, article 14, paragraph 2 and article 22, paragraph 3 from the polluter and the person potentially responsible for pollution.
(c) The person potentially responsible for pollution may seek compensation for the expenditures in the preceding paragraph from the polluter.
(d) Concerning the due diligence as a good manager of an interested party of the polluted land provided in paragraph 1, the central competent authority shall prescribe guidelines for determining criteria, important notes, management measures, and other relevant matters.