Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 23
The term “Excluded Account” referred to in these Regulations means any of the following accounts:1. A retirement or pension account that satisfies the following requirements:(1) The account is subject to regulation as a personal retirement account or is part of a registered or regulated retirement or pension plan for the provision of retirement or pension benefits, including disability and death benefits.(2) The account is tax-favored.(3) Information reporting is required to the tax authorities with respect to the account.(4) Withdrawals are conditioned on retirement, disability, or death, or penalties apply to withdrawals made before the occurrence of retirement, disability, or death.(5) Either annual contributions are limited to USD 50,000 or less, or a maximum lifetime contribution is limited to the account of USD 1,000,000 or less, applying the rules set forth in paragraph 2 of Article 34 and Article 49. The contributions do not include assets or funds transferred from a Financial Account described in this subparagraph or subparagraph 2 of this Article, or from the retirement or pension funds described in subparagraph 2 of Article 3.2. A non-retirement account that satisfies the following requirements:(1) The account is subject to regulation as an investment vehicle for purposes other than for retirement and is regularly traded on an established securities market, or the account is subject to regulation as a savings vehicle for purposes other than for retirement.(2) The account is tax-favored.(3) Withdrawals are conditioned on meeting specific criteria related to the purpose of the investment or savings account, or penalties apply to withdrawals made before such criteria are met.(4) Annual contributions are limited to USD 50,000 or less, applying the rules set forth in paragraph 2 of Article 34 and Article 49. The contributions do not include assets or funds transferred from a Financial Account described in the preceding subparagraph or this subparagraph, or from the retirement or pension funds meeting the requirements of subparagraph 2 of Article 3.3. A life Insurance Contract with a coverage period that will end before the insured individual attains age 90, provided that the contract satisfies the following requirements:(1) Periodic premiums, which do not decrease over time, are payable at least annually during the period the contract is in existence or until the insured attains age 90, whichever is shorter.(2) The contract has no Cash Value that any person can access by withdrawal, loan, or otherwise, without terminating the contract.(3) The amount, other than a death benefit, payable upon cancellation or termination of the contract, cannot exceed the aggregate premiums paid for the contract, less the sum of mortality, morbidity, and expense charges for the periods of the contract’s existence and any amounts paid prior to the cancellation or termination of the contract.(4) The contract is not held by a transferee for value.4. An account that is held by an estate accompanied with a copy of the deceased’s will, a death certificate, or other similar documentation.5. An account held on behalf of a party involved in connection with any of the following:(1) A court order or judgment.(2) A sale, exchange, or lease of real or personal property, provided that the account satisfies the following requirements:i. The account is funded solely with a down payment, earnest money, deposit in an amount appropriate to secure an obligation directly related to the transaction, or a similar payment, or is funded with a Financial Asset that is deposited in the account in connection with the sale, exchange, or lease of the property.ii. The account is established and used solely to secure the obligation of the purchaser to pay the purchase price for the property, the seller to pay any contingent liability, or the lessor or lessee to pay for any damages relating to the leased property as agreed under the lease.iii. The assets of the account and the income earned thereon, will be paid or otherwise distributed, for the benefit of the purchaser, seller, lessor, or lessee, including to satisfy such person’s obligation, when the property is sold, exchanged, or surrendered, or the lease terminates.iv. The account is not a margin or similar account established in connection with a sale or exchange of a Financial Asset.v. The account is not associated with an account described in subparagraph 6 of this Article.(3) An obligation of a Financial Institution servicing a loan secured by real property to set aside a portion of a payment solely to facilitate the payment of taxes or insurance related to the real property at a later time.(4) An obligation of a Financial Institution solely to facilitate the payment of taxes at a later time.6. A Depository Account exists solely because a customer makes a payment in excess of a balance due with respect to a credit card or other revolving credit facility and the overpayment is not immediately returned to the customer, provided that no later than 31 December 2018, the issuer implements policies and procedures either to prevent a customer from making an overpayment in excess of USD 50,000, or to ensure that any customer overpayment in excess of USD 50,000 is refunded to the customer within 60 days. The customer overpayment in each case shall be calculated based on the facts of actual economic relationships, and apply the rule set forth in paragraph 2 of Article 34, and not refer to credit balances to the extent of disputed charges.7. When a Reporting Financial Institution performs due diligence, the aggregate balance or value of an account does not exceed USD 1,000 for the year, and the amount calculation shall apply the rule set forth in paragraph 2 of Article 34, provided that the following requirements are met:(1) The Account Holder has not initiated a transaction with regard to the account or any other account held by the Account Holder with the Reporting Financial Institution in the past 3 years, and the account holder has not communicated with the Reporting Financial Institution that maintains such account regarding the account or any other account held by the Account Holder with the Reporting Financial Institution in the past 6 years.(2) In the case of a Cash Value Insurance Contract, the account holder has not communicated with the Reporting Financial Institution regarding the account related to the contract or any other account held by the Account Holder with the Reporting Financial Institution in the past 6 years.8. Any other account that presents a low risk of being used to evade tax, which is announced by the Ministry of Finance.
中文原文 金融機構執行共同申報及盡職審查作業辦法第23條
本辦法所稱被排除帳戶，指符合下列情形之一者：
一、符合下列條件之退休金或養老金帳戶：
（一）受法令規範之個人退休金帳戶，或屬註冊或受規範退休金或養老金計畫之一部分，其目的在提供退休或養老金福利，包括失能給付及死亡給付。
（二）享有租稅優惠。
（三）須向相關稅捐稽徵機關申報資訊。
（四）僅於退休、失能或死亡時始得提領，或於退休、失能或死亡前提領須受處罰者。
（五）每年提撥金額以五萬美元為限，或終生提撥金額以一百萬美元為限，其金額計算應依第三十四條第二項及第四十九條規定辦理。
但金融帳戶自本款或第二款所定帳戶，或自第三條第二款所定退休基金取得之資產或基金，不計入提撥金額。
二、符合下列條件之非退休金帳戶：
（一）受法令規範非以退休金為目的且經常於證券市場交易之投資工具，或非以退休金為目的之儲蓄工具。
（二）享有租稅優惠。
（三）僅於符合與該投資或儲蓄帳戶開立目的有關之特定條件時始得提領，或於該特定條件成就前提領須受處罰者。
（四）每年提撥金額以五萬美元為限，其金額計算應依第三十四條第二項及第四十九條規定辦理。
但金融帳戶自前款或本款所定帳戶，或自符合第三條第二款所定退休基金取得之資產或基金，不計入提撥金額。
三、人壽保險契約之保險期間於被保險人滿九十歲前屆滿，且符合下列條件：
（一）於契約存續期間或距被保險人滿九十歲期間之較短者，保費不隨時間減少且須每年定期支付一次以上者。
（二）除終止契約外，任何人不得透過提領、質借或其他方式取得現金價值。
（三）除死亡給付外，契約解除或終止時之應付金額，未超過已交付保險費總額扣除該期間或契約存續期間之死亡、罹病與費用負擔及解除或終止契約前所支付之款項。
（四）該契約非由受讓人以有償方式持有。
四、屬於遺產之帳戶，且檢附死者遺囑、死亡證明或其他類似證明文件者。
五、為下列各目事由之一，代交易方持有之帳戶：
（一）法院裁定或判決。
（二）出售、交換或租賃不動產或動產，且符合下列規定者：1.其資產僅來自頭期款、保證金或為擔保與交易直接相關義務而存入之金額或類似款項，或僅來自為出售、交換或租賃該財產而存入之金融資產。
2.其設立及用途僅為擔保該財產買方支付價金、賣方支付或有負債之義務，或擔保出租人或承租人依租賃契約規定支付與租賃財產有關損害之義務。
3.其資產及自該資產產生之所得，於該財產出售、交換、拋棄或租賃終止時，依買方、賣方、出租人或承租人之利益及其應履行之義務支付或分配者。
4.非與金融資產之銷售或交換相關而設立之保證金帳戶或類似帳戶。
5.與第六款所定帳戶無關。
（三）金融機構承作不動產擔保貸款保留部分撥款之義務，以利日後支付該不動產相關稅款或保險費。
（四）金融機構僅為履行日後支付稅款之義務。
六、僅於客戶繳款超過信用卡或其他循環貸款應繳餘額未立即退回溢繳款時存在之存款帳戶，且至遲於中華民國一百零七年十二月三十一日執行相關政策及程序避免客戶溢繳款超過五萬美元，或客戶溢繳款超過五萬美元時於六十日內完成退款，該等溢繳款之計算應以實質經濟事實關係依第三十四條第二項規定辦理，且不含爭議款餘額。
七、於申報金融機構進行盡職審查年度帳戶總餘額或價值未逾一千美元，其金額計算應依第三十四條第二項規定辦理，並符合下列條件之帳戶：
（一）帳戶持有人過去三年未透過該帳戶及於同一申報金融機構之其他帳戶進行交易，且過去六年未就該等帳戶與該申報金融機構進行聯繫。
（二）如為具現金價值之保險契約，帳戶持有人過去六年未與申報金融機構就該契約相關帳戶及於該申報金融機構之其他帳戶進行聯繫。
八、其他經財政部公告之低風險規避稅負帳戶。
一、符合下列條件之退休金或養老金帳戶：
（一）受法令規範之個人退休金帳戶，或屬註冊或受規範退休金或養老金計畫之一部分，其目的在提供退休或養老金福利，包括失能給付及死亡給付。
（二）享有租稅優惠。
（三）須向相關稅捐稽徵機關申報資訊。
（四）僅於退休、失能或死亡時始得提領，或於退休、失能或死亡前提領須受處罰者。
（五）每年提撥金額以五萬美元為限，或終生提撥金額以一百萬美元為限，其金額計算應依第三十四條第二項及第四十九條規定辦理。
但金融帳戶自本款或第二款所定帳戶，或自第三條第二款所定退休基金取得之資產或基金，不計入提撥金額。
二、符合下列條件之非退休金帳戶：
（一）受法令規範非以退休金為目的且經常於證券市場交易之投資工具，或非以退休金為目的之儲蓄工具。
（二）享有租稅優惠。
（三）僅於符合與該投資或儲蓄帳戶開立目的有關之特定條件時始得提領，或於該特定條件成就前提領須受處罰者。
（四）每年提撥金額以五萬美元為限，其金額計算應依第三十四條第二項及第四十九條規定辦理。
但金融帳戶自前款或本款所定帳戶，或自符合第三條第二款所定退休基金取得之資產或基金，不計入提撥金額。
三、人壽保險契約之保險期間於被保險人滿九十歲前屆滿，且符合下列條件：
（一）於契約存續期間或距被保險人滿九十歲期間之較短者，保費不隨時間減少且須每年定期支付一次以上者。
（二）除終止契約外，任何人不得透過提領、質借或其他方式取得現金價值。
（三）除死亡給付外，契約解除或終止時之應付金額，未超過已交付保險費總額扣除該期間或契約存續期間之死亡、罹病與費用負擔及解除或終止契約前所支付之款項。
（四）該契約非由受讓人以有償方式持有。
四、屬於遺產之帳戶，且檢附死者遺囑、死亡證明或其他類似證明文件者。
五、為下列各目事由之一，代交易方持有之帳戶：
（一）法院裁定或判決。
（二）出售、交換或租賃不動產或動產，且符合下列規定者：1.其資產僅來自頭期款、保證金或為擔保與交易直接相關義務而存入之金額或類似款項，或僅來自為出售、交換或租賃該財產而存入之金融資產。
2.其設立及用途僅為擔保該財產買方支付價金、賣方支付或有負債之義務，或擔保出租人或承租人依租賃契約規定支付與租賃財產有關損害之義務。
3.其資產及自該資產產生之所得，於該財產出售、交換、拋棄或租賃終止時，依買方、賣方、出租人或承租人之利益及其應履行之義務支付或分配者。
4.非與金融資產之銷售或交換相關而設立之保證金帳戶或類似帳戶。
5.與第六款所定帳戶無關。
（三）金融機構承作不動產擔保貸款保留部分撥款之義務，以利日後支付該不動產相關稅款或保險費。
（四）金融機構僅為履行日後支付稅款之義務。
六、僅於客戶繳款超過信用卡或其他循環貸款應繳餘額未立即退回溢繳款時存在之存款帳戶，且至遲於中華民國一百零七年十二月三十一日執行相關政策及程序避免客戶溢繳款超過五萬美元，或客戶溢繳款超過五萬美元時於六十日內完成退款，該等溢繳款之計算應以實質經濟事實關係依第三十四條第二項規定辦理，且不含爭議款餘額。
七、於申報金融機構進行盡職審查年度帳戶總餘額或價值未逾一千美元，其金額計算應依第三十四條第二項規定辦理，並符合下列條件之帳戶：
（一）帳戶持有人過去三年未透過該帳戶及於同一申報金融機構之其他帳戶進行交易，且過去六年未就該等帳戶與該申報金融機構進行聯繫。
（二）如為具現金價值之保險契約，帳戶持有人過去六年未與申報金融機構就該契約相關帳戶及於該申報金融機構之其他帳戶進行聯繫。
八、其他經財政部公告之低風險規避稅負帳戶。