Regulations Governing Anti-Money Laundering and Counter-Terrorism Financing for Land Administration Agents and Real Estate Brokerages Article 14-1
Land administration agents and real estate brokerages shall report to the Investigation Bureau in the format and method thereof prescribed by the Investigation Bureau within 10 business days after the cash transaction with respect to cash transactions above a certain amount. However, if the cash transactions above a certain amount are collections of payments on behalf of the sellers and have been reported at the time of receipt, land administration agents and real estate brokerages will be exempted from reporting to the Bureau of Investigation when the same payments are deposited into the trust accounts or the sellers’ financial accounts.The reporting records and related record vouchers for handling the provision of preceding paragraph shall be retained in accordance with Paragraph 2 of Article 13.
中文原文 地政士及不動產經紀業防制洗錢及打擊資恐辦法第14-1條
地政士及不動產經紀業對於客戶之不動產買賣交易涉及一定金額以上之通貨交易，應依調查局所定之申報格式及方式，於交易完成後十個工作日內向調查局申報。
但一定金額以上通貨交易為代收款項且收受時已申報者，地政士及不動產經紀業再將同款項存入信託專戶或賣方金融帳戶時，免向調查局申報。
前項申報資料及相關紀錄憑證之保存，應依第十三條第二項規定辦理。
但一定金額以上通貨交易為代收款項且收受時已申報者，地政士及不動產經紀業再將同款項存入信託專戶或賣方金融帳戶時，免向調查局申報。
前項申報資料及相關紀錄憑證之保存，應依第十三條第二項規定辦理。