Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 25
The term “Reportable Person” referred to in these Regulations means a resident regulated by tax laws in a Reportable Jurisdiction, or an estate of a decedent that was a resident of a Reportable Jurisdiction. An Entity such as a partnership, a limited liability partnership, or a similar legal arrangement that has no residence for tax purposes shall be treated as a resident of the jurisdiction in which its place of effective management is situated.Any of the following conditions met is not a Reportable Person described in the preceding paragraph:1. A corporation the stock of which is regularly traded on an established securities market.2. Any corporation that is a Related Entity of a corporation described in the preceding subparagraph.3. A Governmental Entity.4. An International Organization.5. A Central Bank.6. A Financial Institution.The term “Reportable Jurisdiction” referred to in these Regulations means a country or a jurisdiction with which the ROC has concluded a tax information exchange treaty or agreement, to proceed with automatic exchange of Financial Account information, and 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25條
本辦法所稱應申報國居住者，指符合應申報國稅法規定之居住者，及生前屬應申報國居住者之遺產。
無居住者身分之合夥、有限責任合夥或類似法律安排之實體，視為其實際管理處所所在地之居住者。
符合下列情形之一者，非前項所定應申報國居住者：
一、股票於經認可證券市場經常性交易之公司。
二、前款公司之關係實體。
三、政府實體。
四、國際組織。
五、中央銀行。
六、金融機構。
本辦法所稱應申報國，指依據與我國商訂稅務用途資訊交換之條約或協定進行金融帳戶資訊自動交換，且經財政部公告之國家或地區。
無居住者身分之合夥、有限責任合夥或類似法律安排之實體，視為其實際管理處所所在地之居住者。
符合下列情形之一者，非前項所定應申報國居住者：
一、股票於經認可證券市場經常性交易之公司。
二、前款公司之關係實體。
三、政府實體。
四、國際組織。
五、中央銀行。
六、金融機構。
本辦法所稱應申報國，指依據與我國商訂稅務用途資訊交換之條約或協定進行金融帳戶資訊自動交換，且經財政部公告之國家或地區。