Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 1
These Regulations are enacted pursuant to the provisions set out in paragraph 6 of Article 5-1 of the Tax Collection Act (hereinafter referred to as the “TCA”).
中文原文 金融機構執行共同申報及盡職審查作業辦法第1條
本辦法依稅捐稽徵法（以下簡稱本法）第五條之一第六項規定訂定之。