Regulations Governing Anti-Money Laundering and Counter-Terrorism Financing for Land Administration Agents and Real Estate Brokerages Article 8
Land administration agents and real estate brokerages shall comply with the following provisions when verifying the identity of customers and retaining or recording the identification information thereof:1. If the customer is a natural person, land administration agents and real estate brokerages shall examine the customer’s national identification card, national health insurance card, passport, resident certificate, or other documentation sufficient to prove their identity, retain or record the customer identity information, such as the customer’s name, date of birth, address, and national identification number, and enquire about the customer’s occupation and telephone number which shall be duly recorded.2. If the customer is a legal person or association, land administration agents and real estate brokerages shall retain or record the following information in order to understand the nature of the customer’s main business:1. Its name, taxpayer identification number, telephone number, and the name of its responsible person;2. Incorporation or registration documents;3. Constitution; however, this provision does not apply if no constitution is required according to the regulations or the customer is among those specified in Paragraph 5;4. A roster of directors and supervisors; however, this provision does not apply if no directors and supervisors shall be appointed according to the regulations;5. The registered address and address of the principal place of business.In the event that the representative of the customer engages in acts related to a real estate transaction, in addition to verifying the identity of the representative and retaining or recording its identification information in accordance with the preceding paragraph on a mutatis mutandis basis, the validity of the authorization to engage in such transaction shall be confirmed.If the customer is a legal person or association, land administration agents and real estate brokerages shall, in accordance with the following provisions, understand the ownership and control structure of the customer, verify the identification information of beneficial owners, and retain or record such information:1. A request shall be made to the customer for the identification information about the natural person that has ultimate control, to wit, a roster of the shareholders that directly or indirectly possess more than 25% of the shares or capital of the legal person or relevant documents.2. In the event that no natural person that has control is found in accordance with the preceding subparagraph or there are doubts, the natural person that exercises control over the customer in other ways shall be identified. If no such natural person is found, the identity of the directors, supervisors, or natural persons of equivalent positions shall be verified.In the event that a trustee engages in acts related to a real estate transaction or registers real estate rights under the name of a third party, the identity of the customer and the trustee, supervisor, beneficiary, or third party shall be identified using the identification information specified in the first and preceding paragraphs on a mutatis mutandis basis, and such information shall be retained or recorded.When the customer or its representative or trustee has any of the following statuses except for high-risk countries or regions, the provisions of the preceding two paragraphs governing the verification of beneficial owners shall not apply:1. Government agencies, state-owned enterprises, or public or private schools in R.O.C.;2. Foreign government agencies;3. TWSE-listed and TPEx-listed companies or their subsidiaries;4. Publicly traded and over-the-counter listed companies or their subsidiaries which are listed abroad and, according to the regulations of the jurisdiction(s) where the companies are located, are required to disclose their major shareholders;5. Domestic financial institutions or foreign financial institutions that have set up a branch office in R.O.C.;6. Financial institutions established outside R.O.C. that are subject to and governed by the anti-money laundering and counter-terrorism financing requirements consistent with the standards set by the Financial Action Task Force (FATF) on Money Laundering.Land administration agents and real estate brokerages shall retain the identification information set forth in Paragraphs 1 to 4 for a period of at least five years from the termination or completion of a transaction. However, where other laws provide for a longer retention period, such laws shall prevail.
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8條
地政士及不動產經紀業確認客戶身分，及留存或記錄其身分資料，應依下列規定辦理：
一、客戶為自然人者，應檢視其國民身分證、健保卡、護照、居留證或其他可資證明身分之證明文件，留存或記錄其姓名、出生年月日、地址及統一編號等身分資料，並徵詢其職業及聯絡電話號碼記錄之。
二、客戶為法人或團體者，應留存或記錄下列資料，以瞭解客戶主要業務性質：
（一）名稱、統一編號、聯絡電話及負責人姓名。
（二）設立或登記證明文件。
（三）章程。
但依規定無須訂定章程或屬第五項所列對象者，不在此限。
（四）董事、監察人或理事、監事名冊。
但依規定無須設置者，不在此限。
（五）註冊登記地址及主要之營業處所地址。
不動產買賣交易有關之行為由客戶代理人為之者，準用前項規定，確認代理人身分及留存或記錄身分資料，並應確認其代理權之真實性。
客戶為法人或團體者，地政士及不動產經紀業，應瞭解其所有權及控制權結構，依下列規定確認實質受益人身分資料，並留存或記錄之：
一、請客戶提供具最終控制權之自然人身分資料，即直接或間接持有該法人股份或資本超過百分之二十五之股東名冊或相關文件。
二、未能依前款發現具控制權之自然人或有所懷疑者，應辨識有無透過其他方式對客戶行使控制權之自然人；仍未發現者，應確認其董事、監察人或相當職位之自然人身分。
不動產買賣交易有關之行為由信託之受託人為之或將不動產權利指定登記予第三人者，準用第一項及前項所定身分資料，確認客戶及其信託之受託人、監察人、受益人或第三人身分，並留存或記錄之。
客戶、其代理人或信託之受託人具有下列身分，且未涉及高風險國家或地區者，不適用前二項確認實質受益人之規定：
一、我國政府機關、公營事業機構或公私立學校。
二、外國政府機關。
三、我國上市、上櫃公司或其子公司。
四、於國外掛牌並依掛牌所在地規定，應揭露其主要股東之股票上市、上櫃公司或其子公司。
五、我國金融機構或於我國設立分公司之外國金融機構。
六、設立於我國境外，且所受監理規範與防制洗錢金融行動工作組織（FATF）所定防制洗錢及打擊資恐標準一致之金融機構。
第一項至第四項身分資料，地政士及不動產經紀業應自交易終止或完成時起，至少保存五年。
但其他法律有規定較長保存期間者，從其規定。
一、客戶為自然人者，應檢視其國民身分證、健保卡、護照、居留證或其他可資證明身分之證明文件，留存或記錄其姓名、出生年月日、地址及統一編號等身分資料，並徵詢其職業及聯絡電話號碼記錄之。
二、客戶為法人或團體者，應留存或記錄下列資料，以瞭解客戶主要業務性質：
（一）名稱、統一編號、聯絡電話及負責人姓名。
（二）設立或登記證明文件。
（三）章程。
但依規定無須訂定章程或屬第五項所列對象者，不在此限。
（四）董事、監察人或理事、監事名冊。
但依規定無須設置者，不在此限。
（五）註冊登記地址及主要之營業處所地址。
不動產買賣交易有關之行為由客戶代理人為之者，準用前項規定，確認代理人身分及留存或記錄身分資料，並應確認其代理權之真實性。
客戶為法人或團體者，地政士及不動產經紀業，應瞭解其所有權及控制權結構，依下列規定確認實質受益人身分資料，並留存或記錄之：
一、請客戶提供具最終控制權之自然人身分資料，即直接或間接持有該法人股份或資本超過百分之二十五之股東名冊或相關文件。
二、未能依前款發現具控制權之自然人或有所懷疑者，應辨識有無透過其他方式對客戶行使控制權之自然人；仍未發現者，應確認其董事、監察人或相當職位之自然人身分。
不動產買賣交易有關之行為由信託之受託人為之或將不動產權利指定登記予第三人者，準用第一項及前項所定身分資料，確認客戶及其信託之受託人、監察人、受益人或第三人身分，並留存或記錄之。
客戶、其代理人或信託之受託人具有下列身分，且未涉及高風險國家或地區者，不適用前二項確認實質受益人之規定：
一、我國政府機關、公營事業機構或公私立學校。
二、外國政府機關。
三、我國上市、上櫃公司或其子公司。
四、於國外掛牌並依掛牌所在地規定，應揭露其主要股東之股票上市、上櫃公司或其子公司。
五、我國金融機構或於我國設立分公司之外國金融機構。
六、設立於我國境外，且所受監理規範與防制洗錢金融行動工作組織（FATF）所定防制洗錢及打擊資恐標準一致之金融機構。
第一項至第四項身分資料，地政士及不動產經紀業應自交易終止或完成時起，至少保存五年。
但其他法律有規定較長保存期間者，從其規定。