Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 28
The term “Active NFE” referred to in these Regulations means a NFE that meets any of the following conditions:1. Less than 50% of the NFE’s gross income for the preceding accounting year is from dividends, interest, rents, royalties, the excess of gains over losses from the sale or exchange of Financial Assets, the excess of foreign currency gains over foreign currency losses, or income derived from other non-active business, and less than 50% of the assets held by the NFE during the preceding accounting year are assets that produce or are held for the production of non-active business income.2. The stock of the NFE is regularly traded on an established securities market, or the NFE is a Related Entity of an Entity the stock of which is regularly traded on an established securities market.3. The NFE is a Governmental Entity, an International Organization, a Central Bank, or an Entity wholly owned by a Governmental Entity, an International Organization, or a Central Bank.4. Substantially all of the activities of the NFE consist of holding the outstanding stock of, or providing financing and services to, one or more subsidiaries that engage in trades or businesses other than the business of a Financial Institution, except that the Entity functions as an investment fund, or any investment vehicle whose purpose is to acquire or fund companies and then hold interests in those companies as capital assets for investment purposes.5. The NFE has not yet operated a business within 24 months after the date of its initial organization, and invests capital into assets to operate a business other than that of a Financial Institution.6. The NFE was not a Financial Institution in the past five years, and is in the process of liquidating or reorganizing.7. The NFE primarily engages in financing and hedging transactions with, or for, Related Entities, and does not provide financing or hedging services to non-Related Entities, provided that any such Related Entities are primarily engaged in a business other than that of a Financial Institution.8. A NFE that meets all of the following requirements:(1) It is established and operated in its country or jurisdiction of residence exclusively for religious, charitable, scientific, artistic, cultural, athletic, or educational purposes; or it is established and operated in its country or jurisdiction of residence and it is a professional organization, business league, chamber of commerce, labor organization, agricultural or horticultural organization, civic league or an organization operated exclusively for the promotion of social welfare.(2) It is exempt from income tax in its country or jurisdiction of residence.(3) It has no shareholders or members who have a proprietary or beneficial interest in its income or assets.(4) The applicable laws of the NFE’s country or jurisdiction of residence or the NFE’s formation documents do not permit any income or assets of the NFE to be distributed to, or applied for the benefit of, a private person or non-charitable Entity other than pursuant to the conduct of the NFE’s charitable activities, or as payment of reasonable compensation for services rendered, or as payment representing the fair market value of properties.(5) The applicable laws of the NFE’s country or jurisdiction of residence or the NFE’s formation documents require that, upon the NFE’s liquidation or dissolution, all of its remainder of the assets be distributed to a Governmental Entity or other non-profit organization, or escheat to the government at various levels of the NFE’s country or jurisdiction of residence.The term “Passive NFE” referred to in these Regulations means a NFE other than those described in the preceding paragraph, or an Investment Entity described in subparagraph 2 of Article 8 which is not a Reportable Jurisdiction Financial Institution or a Participating Jurisdiction Financial Institution.The term “Participating Jurisdiction” referred to in these Regulations means a country or a jurisdiction implementing the automatic exchange of Financial Account information in accordance with the Common Standard on Reporting and Due Diligence for Financial Account Information released by the Organization for Economic Co-operation and Development, 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28條
本辦法所稱積極非金融機構實體，指非金融機構之實體符合下列情形之一者：
一、於前一會計年度之股利、利息、租金、權利金、金融資產交易增益、貨幣匯兌增益或其他非積極營業活動產生收入之合計數未達收入總額百分之五十，且於該期間內持有用於取得該非積極營業活動收入之資產，未達其資產總額百分之五十。
二、所發行股票於經認可證券市場經常性交易者或其關係實體。
三、政府實體、國際組織、中央銀行，或由政府實體、國際組織或中央銀行完全持有之實體。
四、主要活動係持有子公司已發行股票或對其提供融資及服務，且該子公司係從事金融機構業務以外之交易或商業行為。
但不包括其功能為投資基金或其他基於投資目的以收購或挹資方式持有公司股權作為資本資產之投資工具。
五、組織設立未滿二十四個月且未曾營運者，為從事金融機構以外業務所需資產投入資本。
六、前五年非屬金融機構，且正進行清算或重整程序。
七、主要活動係與其關係實體或為其關係實體從事融資或避險交易，且未對非關係實體提供融資或避險服務。
前述關係實體以主要從事金融機構以外業務者為限。
八、符合下列條件之其他非金融機構實體：
（一）專為宗教、公益、科學、藝術、文化、運動或教育之目的而於其所在國家或地區設立及營運者；或於其所在國家或地區設立及營運，且為專業組織、企業聯盟、商會、工會組織、農業或園藝組織、公民聯盟或專為促進社會福利之組織。
（二）於其所在國家或地區免納所得稅者。
（三）股東或成員對其所得或資產不得主張所有權或受益權。
（四）依其所在國家或地區適用之法律或其設立文件規定，除為執行慈善活動，或為給付合理勞務報酬或財產公平市價之價金外，不得分配所得或資產或贈與利益予私人或非慈善性質實體。
（五）依其所在國家或地區適用之法律或其設立文件規定，清算或解散時應將賸餘財產分配與政府實體或其他非營利組織，或歸屬其所在國家或地區之各級政府。
本辦法所稱消極非金融機構實體，指前項以外之非金融機構實體，或於應申報國及參與國以外屬第八條第二款規定之投資實體。
本辦法所稱參與國，指依經濟合作暨發展組織發布之共同申報及盡職審查準則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。
一、於前一會計年度之股利、利息、租金、權利金、金融資產交易增益、貨幣匯兌增益或其他非積極營業活動產生收入之合計數未達收入總額百分之五十，且於該期間內持有用於取得該非積極營業活動收入之資產，未達其資產總額百分之五十。
二、所發行股票於經認可證券市場經常性交易者或其關係實體。
三、政府實體、國際組織、中央銀行，或由政府實體、國際組織或中央銀行完全持有之實體。
四、主要活動係持有子公司已發行股票或對其提供融資及服務，且該子公司係從事金融機構業務以外之交易或商業行為。
但不包括其功能為投資基金或其他基於投資目的以收購或挹資方式持有公司股權作為資本資產之投資工具。
五、組織設立未滿二十四個月且未曾營運者，為從事金融機構以外業務所需資產投入資本。
六、前五年非屬金融機構，且正進行清算或重整程序。
七、主要活動係與其關係實體或為其關係實體從事融資或避險交易，且未對非關係實體提供融資或避險服務。
前述關係實體以主要從事金融機構以外業務者為限。
八、符合下列條件之其他非金融機構實體：
（一）專為宗教、公益、科學、藝術、文化、運動或教育之目的而於其所在國家或地區設立及營運者；或於其所在國家或地區設立及營運，且為專業組織、企業聯盟、商會、工會組織、農業或園藝組織、公民聯盟或專為促進社會福利之組織。
（二）於其所在國家或地區免納所得稅者。
（三）股東或成員對其所得或資產不得主張所有權或受益權。
（四）依其所在國家或地區適用之法律或其設立文件規定，除為執行慈善活動，或為給付合理勞務報酬或財產公平市價之價金外，不得分配所得或資產或贈與利益予私人或非慈善性質實體。
（五）依其所在國家或地區適用之法律或其設立文件規定，清算或解散時應將賸餘財產分配與政府實體或其他非營利組織，或歸屬其所在國家或地區之各級政府。
本辦法所稱消極非金融機構實體，指前項以外之非金融機構實體，或於應申報國及參與國以外屬第八條第二款規定之投資實體。
本辦法所稱參與國，指依經濟合作暨發展組織發布之共同申報及盡職審查準則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。