Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 13
The term “Narrow Participation Retirement Fund” referred to in these Regulations means a fund established to provide retirement, disability, or death benefits to beneficiaries that are employees in consideration for services rendered, provided that the following requirements are met:1. The fund has fewer than 50 participants.2. The fund is sponsored by an employer that is not an Investment Entity or a Passive Non-Financial Entity (hereinafter referred to as “NFE”).3. The employee and employer contributions to the fund, other than transfer of assets from retirement and pension accounts described in subparagraph 1 of Article 23, are limited by reference to earned income of the employee.4. Participants that are Foreign Residents are not entitled to more than 20% of the fund’s assets.5. The fund is subject to government regulations and reports information to the tax authorities.
中文原文 金融機構執行共同申報及盡職審查作業辦法第13條
本辦法所稱少數參加人之退休基金，指以提供員工退休、失能或死亡給付為服務對價之基金，且其設立符合下列規定者：
一、參加人數未達五十人。
二、該基金發起雇主非為投資實體或消極非金融機構實體。
三、該基金之提撥除自第二十三條第一款所定退休金及養老金帳戶轉入之資產外，員工及雇主提撥金額規定係參考該員工受僱所得所設限額。
四、外國居住者之參加人無權請求超過該基金百分之二十之資產。
五、受法令規範且應向相關稅捐稽徵機關申報資訊。
一、參加人數未達五十人。
二、該基金發起雇主非為投資實體或消極非金融機構實體。
三、該基金之提撥除自第二十三條第一款所定退休金及養老金帳戶轉入之資產外，員工及雇主提撥金額規定係參考該員工受僱所得所設限額。
四、外國居住者之參加人無權請求超過該基金百分之二十之資產。
五、受法令規範且應向相關稅捐稽徵機關申報資訊。